https://www.taxtmi.com/circulars?id=2913 Procedural and technical rules require persons responsible for TDS/TCS to file returns on computer media only if files conform to prescribed formats, directory structure, record hierarchies and fixed-field conventions; each electronic return must include Form 27A and a virus-free certificate, follow single-return-per-media-unit labeling with sequential numbering where necessary, and may require provision of decompression software if compressed. First-time electronic filers must submit a Test Return for departmental verification and await departmental clearance or otherwise file on paper. en-us Fri, 01 Sep 2000 00:00:00 +0530 Sat, 09 Aug 2008 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2913 Procedural and technical rules require persons responsible for TDS/TCS to file returns on computer media only if files conform to prescribed formats, directory structure, record hierarchies and fixed-field conventions; each electronic return must include Form 27A and a virus-free certificate, follow single-return-per-media-unit labeling with sequential numbering where necessary, and may require provision of decompression software if compressed. First-time electronic filers must submit a Test Return for departmental verification and await departmental clearance or otherwise file on paper. Circulars Income Tax Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2913