Furnishing of e-TDS returns requires electronic submission to intermediary, with Form 27A and any compression software supplied.

E-deductors must submit the electronic e-TDS Return on computer media to the designated e-TDS Intermediary with a paper Form 27A; if compression software was used it must also be furnished on the same media. Alternatively, where online connectivity to the intermediary's server exists, electronic data may be transmitted directly to that server while Form 27A is sent separately in paper format.

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