Electronic filing of TDS returns mandated; filers must submit Form 27A, include TAN, follow prescribed data structure and controls. Mandatory electronic submission requires returns on computer media under the notified scheme, with a duly completed Form No. 27A enclosed in paper, TAN clearly stated in Form No. 27A and the return, correct bank deposit particulars, conformity of the return data structure to the e-filing administrator's specification, and reconciliation of control totals for amounts paid and tax deducted; corrupted or nonconforming media will be returned for correction and resubmission.