Electronic filing of TDS returns required to follow Board-specified scheme and be submitted with accompanying Form. Electronic submission is required where persons deducting tax under Chapter XVII-B must file returns or statements on computer media; such filings must follow a scheme specified by the Board, be delivered within the time prescribed by the relevant rules, contain all information required by those rules, and be accompanied by the prescribed Form No. 27A, which is substituted in the appendix.
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.
Electronic filing of TDS returns required to follow Board-specified scheme and be submitted with accompanying Form.
Electronic submission is required where persons deducting tax under Chapter XVII-B must file returns or statements on computer media; such filings must follow a scheme specified by the Board, be delivered within the time prescribed by the relevant rules, contain all information required by those rules, and be accompanied by the prescribed Form No. 27A, which is substituted in the appendix.
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