Confidentiality obligations for e-TDS intermediaries require safeguarding return data and restricting disclosures under the e-filing scheme. The intermediary must ensure accurate transmission of e-TDS returns to the e-filing Administrator, without being responsible for errors in returns prepared by the e-deductor, and must retain electronic TDS return data and records of deficiency memos and provisional receipts for one year from the end of the relevant financial year.
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Provisions expressly mentioned in the judgment/order text.
Confidentiality obligations for e-TDS intermediaries require safeguarding return data and restricting disclosures under the e-filing scheme.
The intermediary must ensure accurate transmission of e-TDS returns to the e-filing Administrator, without being responsible for errors in returns prepared by the e-deductor, and must retain electronic TDS return data and records of deficiency memos and provisional receipts for one year from the end of the relevant financial year.
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