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    <title>Furnishing of e-TCS Return</title>
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    <description>The e-collector must furnish the e-TCS Return on computer media to the designated e-TCS Intermediary with a paper declaration in the prescribed form; if compression software is used, that software must be supplied on the same media. Alternatively, if the e-collector has on-line connectivity to the intermediary&#039;s server, the electronic data may be transmitted directly and the paper declaration sent separately.</description>
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      <description>The e-collector must furnish the e-TCS Return on computer media to the designated e-TCS Intermediary with a paper declaration in the prescribed form; if compression software is used, that software must be supplied on the same media. Alternatively, if the e-collector has on-line connectivity to the intermediary&#039;s server, the electronic data may be transmitted directly and the paper declaration sent separately.</description>
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