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    <title>Scheme for furnishing of Paper-Returns of Tax Deducted at Source, 2005</title>
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    <description>Scheme requires deductors to prepare TDS Returns on prescribed Forms, quote their PAN and TAN and deductee PANs, ensure all columns are correctly filled, and furnish the paper return to the designated agency. The agency verifies PAN/TAN and tax deposit details, issues a receipt if complete, digitises the return, issues a deficiency memo for missing deductee PANs with a seven-day cure period, and transmits digitised data (with unresolved deficiencies flagged) to the e-filing administrator; the assessing officer maintains the digitised returns as record.</description>
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