Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003

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....al Gazette. (3) It shall be applicable to all persons filing returns of tax deducted at source on computer media under sub-section (2) of section 206 of the Income-tax Act, 1961. 2. Definitions--In this Scheme, unless the context otherwise requires,-- (1) "Act" means the Income-tax Act, 1961 (43 of 1961); (2) "Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (3) "computer media" means a floppy (3-1/2 inch and 1.44 MB capacity) or CDROM, and includes on-line data transmission of electronic data to a server designated by e-filing Administrator for this purpose; (4) "e-deductor" means the person responsible for deduction of tax at source who is required to furnis....

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....lled in. (5) Each computer media used for preparation of the E-TDS Return shall be affixed with a label indicating name, permanent account number, tax deduction account number and address of the e-deductor, the period to which the return pertains, the form number of the return and the volume number of the said media in case more than one volume of such media is used. (6) Separate computer media shall be used for each form of E-TDS Return by the e-deductor. 4. Furnishing of E-TDS Return--(1) The e-deductor shall furnish E-TDS Return on computer media to the E-TDS Intermediary duly supported by a declaration in Form No. 27A, as prescribed in the Rules, in paper format: Provided that in case any compression software has been used by th....

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....wledgement of the e-TDS Return. (5) Where the details of deposit of tax deducted at source in bank, the permanent account number, tax deduction account number or any other relevant details are not given in the e-TDS Return, the e-filing Administrator shall forward a deficiency memo to the e-deductor with a request to remove the deficiencies within seven days of receipt of the same. (6) In case the deficiency indicated in the deficiency memo is removed within seven days, the data on e-TDS Return shall be transmitted by the e-TDS Intermediary to the e-filing Administrator and the provisional receipt shall be deemed to be acknowledgement of the e-TDS Return. The date of issue of provisional receipt shall be deemed to be the date of filing ....

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.... in which the return is required to be filed, the electronic data of the TDS Return in the format as specified by the e-filing Administrator. (3) The e-TDS Intermediary shall retain for a period of one year from the end of the relevant financial year in which the return is required to be filed, the information relating to deficiency memo and provisional receipts issued in respect of the returns filed through it. (4) The e-TDS Intermediary shall ensure confidentiality of information that comes to his possession during the course of implementation of this scheme, save with the permission of the e-deductor, Assessing Officer or e-filing Administrator. (5) The e-TDS Intermediary shall ensure that all his employees, agents, franchisees, et....