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<h1>Electronic Filing Scheme Mandates e-TCS Returns Submission under Section 206C; Outlines Roles, Procedures, and Compliance.</h1> The Electronic Filing of Returns of Tax Collected at Source Scheme, 2005, established by the Central Board of Direct Taxes, mandates electronic filing of tax returns collected at source under section 206C of the Income-tax Act, 1961. The scheme outlines definitions, procedures for preparing and submitting e-TCS returns, and responsibilities of e-collectors and e-TCS Intermediaries. It specifies data structure, validation processes, and the role of the e-filing Administrator. The e-TCS Intermediary must ensure accurate data transmission and confidentiality. The Board holds the authority to revoke an intermediary's authorization for misconduct or non-compliance.