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    <title>Procedure to be followed by the agency</title>
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    <description>The agency must verify TCS Returns for PANs, TAN, and deposit details, issue receipts when complete, digitise accepted returns, forward digitised records to the Assessing Officer for recordkeeping, and transmit digitised data to the e filing administrator. If PAN details are missing the agency issues a deficiency memo requesting correction within seven days; uncured deficiencies are flagged in the digitised data and transmitted to the e filing administrator.</description>
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      <description>The agency must verify TCS Returns for PANs, TAN, and deposit details, issue receipts when complete, digitise accepted returns, forward digitised records to the Assessing Officer for recordkeeping, and transmit digitised data to the e filing administrator. If PAN details are missing the agency issues a deficiency memo requesting correction within seven days; uncured deficiencies are flagged in the digitised data and transmitted to the e filing administrator.</description>
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