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

Preparation and furnishing of TDS Return 3. (1) The deductor shall use the relevant Forms prescribed under the rules for preparing the TDS Return. (2) While preparing TDS Return, the deductor 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 the tax has been deducted by him except in respect of cases to which the second proviso to sub-section (5B) of section 139A of the Act applies. (3) The deductor shall ensure that all columns of the Forms of the TDS Return, prescribed under the rules, are duly and correctly filled in. (4) The TDS Return shall be furnished to the agency.