Instructions to the Computer Centers for uploading data on TDS / TCS returns on Computer Media.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dure to maintain uniformity for the purpose of processing of TDS Returns. 1.2 The TDS Return(s) on Computer Media will be received as per the existing arrangements subject to changes, if any, in the respective wards / circles of the concerned Chief Commissioner of Income Tax. 1.3 The Computer Center concerned shall not receive any TDS Return on Computer Media directly from the person responsible for deducting tax at source. 1.4 The Officer in-charge of Computer Centre should ensure that the Computer Media is duly authenticated by the Assessing Officer as prescribed u/s 206(3)(a) of the Income-tax Act, 1961 after ensuring that Form No. 27A , duly filled un, is enclosed 1.5 The Assessing Officer Receiving the return on Computer Me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of error free data on Computer Media. 2.2 Conversion of Data 2.2.1 The virus free data should be down loaded on the Computer System as per the procedure prescribed in the USER Manual of TDS Information System. 2.2.2 In case of compressed or backed up data, appropriate software / procedure, as provided with the TDS return, should be used to de-compress / restore the data. In case there is a failure in de-compression/restoration of the data, the return will be rejected and clause 2.1.3 will be applicable. 2.3 Loading the Data Into TDS Data base 2.3.1 After making Return Receipt Register (RRR) entry, the Data shall be converted into the desired format/tables using the procedure laid down in the USER Manual of TDS Information S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edia who should ensure retention of Computer Media returns in accordance with the income Tax rules / procedures /guidelines as are prescribed in this regard. 2.6 Change of name, address etc, of the person responsible for deduction of tax at source 2.6.1 If any request for the change of name, address etc. is received from the Person responsible for deduction of tax at source, at any time, then such a request for change in name, address etc. should be promptly processed and the name, address etc. of the person responsible for deduction of tax at source updated in the TAN Database. 2.7 Instructions for uploading TCS Returns The aforesaid Instructions will apply mutates mutandis for TCS Returns on computer Media also. 3. It is cl....