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    <title>Scheme for furnishing of Paper-Returns of Tax Collected at Source, 2005</title>
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    <description>Scheme requires collectors to prepare paper TCS Returns on prescribed Forms quoting their PAN, TAN and the PANs of persons from whom tax was collected, ensure all form fields are correctly completed, and furnish the Return to the designated agency. The agency must check PANs, TANs and deposit details, issue receipts when complete, digitise returns, forward originals to the Assessing Officer, transmit digitised data to the e-filing administrator, and issue deficiency memos for missing PANs requiring correction within seven days, flagging unremedied deficiencies prior to transmission.</description>
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