Filing of returns of TDS and TCS at Source on Computer Media
The CBDT wants those filing TDS and TCS return to ensure that
1. Form No. 27A (TDS) or Form No. 27B (TCS) is duly filled in, verified and enclosed in paper format with the return on computer media.
2. Tax deduction and collection account number (TAN) of the person responsible for deducting/collecting tax at source is clearly mentioned in Form No. 27A or Form No. 27B,
3. The particulars relating to deposit of tax at source in bank are correctly and properly filled in
4. The data structure of the return prepared on computer readable media conforms to the data structure prescribed by the e-filing Administrator authorized under the scheme for electronic filing.
5. The Control Totals of the amount paid and the tax deducted at source as mentioned tally
In case the return on the computer readable media is found to be corrupted or does not fulfill any of the above guidelines, the computer readable media shall be returned to the deductor for appropriate correction and resubmission.
CBDT CIRCULAR NO. 4/ 2005, Dated: 27, June 2005 (pdf file, right click and choose save target as to download)