https://www.taxtmi.com/acts?id=6696 The intermediary must receive e-TDS Returns with Form No. 27A, perform format validation and control checks, upload return data to the designated server, verify bank deposit particulars and permanent account numbers, and transmit the data and declaration to the e-filing Administrator. A provisional receipt issued on successful validation is deemed the acknowledgement and date of filing. If prescribed particulars are missing, a deficiency memo is sent for cure within a short period; failure to cure leads to transmission to the Assessing Officer who may declare the return invalid after providing the required opportunity, while timely rectification results in the provisional receipt being deemed the filing date. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Mar 2009 15:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6696 The intermediary must receive e-TDS Returns with Form No. 27A, perform format validation and control checks, upload return data to the designated server, verify bank deposit particulars and permanent account numbers, and transmit the data and declaration to the e-filing Administrator. A provisional receipt issued on successful validation is deemed the acknowledgement and date of filing. If prescribed particulars are missing, a deficiency memo is sent for cure within a short period; failure to cure leads to transmission to the Assessing Officer who may declare the return invalid after providing the required opportunity, while timely rectification results in the provisional receipt being deemed the filing date. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6696