Para 3 - Preparation of e-TCS Return - Electronic Filing of Re­turns of Tax Collected at Source Scheme, 2005

Preparation of e-TCS Return. 3. (1) The e-collector shall use the relevant Form prescribed under the Rules for preparing e-TCS Returns. (2) The e-collector shall prepare his e-TCS Return according to the data structure to be provided by the e-filing Administrator. (3) While preparing e-TCS Return, the e-collector shall quote his permanent account number and tax deduction and collection account number as also the permanent account number of all persons in respect of whom tax has been collected by him. (4) The e-collector shall ensure that all columns of the Forms of the return for tax collection at source, prescribed under the Rules, are duly and correctly filled in. (5) Each computer media used for preparation of the e-TCS Return shall be affixed with a label indicating name, permanent account number, tax deduction and collection account number and address of the e-collector, 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-TCS Return by the e-collector.