Para 4 - Procedure to be followed by the agency - Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005

Procedure to be followed by the agency 4. (1) The agency shall receive the TDS Return from the deductor and check the same for the details of permanent account number and tax deduction and collection account number of the deductor, details of deposit of tax deducted at source in bank and the permanent account number of deductees. (2) In case all the details referred to in paragraph (1) above are filled in, a receipt shall be issued to the deductor. (3) After receiving the TDS Return, the agency shall digitise the same. (4) After digitisation, the TDS Returns will be sent to the concerned Assessing Officer who shall maintain the TDS Returns as record. (5) Where the details of the permanent account number of the deductees are not given in the TDS Return, the agency shall give a deficiency memo to the deductor with a request to remove the deficiencies within seven days of receipt of the same. (6) In case there is no deficiency in the TDS Return, the digitised data shall be transmitted to the e-filing administrator. (7) Where the deficiencies indicated in the deficiency memo are not removed by the deductor within seven days, the agency shall flag the same in the digitised data and transmit to the e-filing administrator.