Para 3 - Preparation and furnishing of TCS Return - Scheme for Furnishing of Paper Returns of Tax Collected at Source, 2005

Preparation and furnishing of TCS Return 3. (1) The collector shall use the relevant Forms prescribed under the rules for preparing the TCS Return. (2) While preparing TCS Return, the collector shall quote his permanent account number and tax deduction and collection account number as also the permanent account number of all persons from whom tax has been collected by him. (3) The collector shall ensure that all columns of the Forms of the TCS Return, prescribed under the rules, are duly and correctly filled in. (4) The TCS Return shall be furnished to the agency.