General responsibilities of e-TCS Intermediary

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..... Provided that the e-TCS Intermediary shall not be responsible for any errors or omissions in the return of tax collected at source prepared by the e-collector. (2) The e-TCS 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 electronic data of the TCS Return in the format as specified by the e-filing .....

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