Electronic TDS return filing requires prescribed computer media formats, Form 27A and departmental test verification before acceptance. Procedural and technical rules require persons responsible for TDS/TCS to file returns on computer media only if files conform to prescribed formats, directory structure, record hierarchies and fixed-field conventions; each electronic return must include Form 27A and a virus-free certificate, follow single-return-per-media-unit labeling with sequential numbering where necessary, and may require provision of decompression software if compressed. First-time electronic filers must submit a Test Return for departmental verification and await departmental clearance or otherwise file on paper.
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Electronic TDS return filing requires prescribed computer media formats, Form 27A and departmental test verification before acceptance.
Procedural and technical rules require persons responsible for TDS/TCS to file returns on computer media only if files conform to prescribed formats, directory structure, record hierarchies and fixed-field conventions; each electronic return must include Form 27A and a virus-free certificate, follow single-return-per-media-unit labeling with sequential numbering where necessary, and may require provision of decompression software if compressed. First-time electronic filers must submit a Test Return for departmental verification and await departmental clearance or otherwise file on paper.
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