Mandatory electronic filing of TDS/TCS returns requires specified forms, TAN, prescribed data structure and control totals compliance. Mandatory electronic filing is required for returns of Tax Deduction at Source and Tax Collection at Source for the period up to 31st March, 2005 under notified schemes. Electronic returns must be accompanied by duly completed Form 27A or 27B in paper, include the deductor/collector's TAN, accurate bank deposit particulars, conform to the e-filing Administrator's data structure, and reconcile control totals for amounts paid and tax deducted/collected. Corrupted or non conforming computer media will be returned for correction and resubmission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory electronic filing of TDS/TCS returns requires specified forms, TAN, prescribed data structure and control totals compliance.
Mandatory electronic filing is required for returns of Tax Deduction at Source and Tax Collection at Source for the period up to 31st March, 2005 under notified schemes. Electronic returns must be accompanied by duly completed Form 27A or 27B in paper, include the deductor/collector's TAN, accurate bank deposit particulars, conform to the e-filing Administrator's data structure, and reconcile control totals for amounts paid and tax deducted/collected. Corrupted or non conforming computer media will be returned for correction and resubmission.
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