Electronic filing of tax-deduction returns requires prescribed data formats, intermediary validation, and deemed acknowledgement upon provisional receipt. The Scheme prescribes that e-deductors must prepare E-TDS Returns in prescribed forms and data structures, include required account numbers, submit returns on labelled computer media or via designated server with Form No. 27A, and provide compression software if used; E-TDS Intermediaries validate, upload and transmit data, issue provisional receipts which may be deemed acknowledgements subject to deficiency procedures, and retain electronic records for one year while ensuring confidentiality and compliance.
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 tax-deduction returns requires prescribed data formats, intermediary validation, and deemed acknowledgement upon provisional receipt.
The Scheme prescribes that e-deductors must prepare E-TDS Returns in prescribed forms and data structures, include required account numbers, submit returns on labelled computer media or via designated server with Form No. 27A, and provide compression software if used; E-TDS Intermediaries validate, upload and transmit data, issue provisional receipts which may be deemed acknowledgements subject to deficiency procedures, and retain electronic records for one year while ensuring confidentiality and compliance.
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