5. Procedure to be followed by e-TCS intermediary.- (1) The e-TCS Intermediary shall receive the e-TCS Return from e-collectors alongwith the declaration in Form No. 27B in paper format. (2) The e-TCS Intermediary shall perform format level validation and control checks on the e-TCS Returns received by him and on successful completion of the same, the e-filing Administrator shall issue provisional receipt to the e-collector. (3) The e-TCS Intermediary shall upload the data on e-TCS Return on the server designated by the e-filing Administrator for the purpose of e-TCS Return and check whether the prescribed particulars relating to deposit of the tax collected at source in bank and the permanent account number of the person from whom tax has been collected have been given in the e-TCS Return. (4) On successful completion of the check, the data of e-TCS Return shall be transmitted by the e-TCS Intermediary to the e-filing Administrator together with the declaration in Form No.27B and the provisional receipt issued shall be deemed to be the acknowledgement of the e-TCS Return. (5) Where the details of deposit of tax collected at source in bank, the permanent account number, tax deduction and collection account number or any other relevant details are not given in the e-TCS Return, the e-filing Administrator shall forward a deficiency memo to the e-collector with a request to remove the deficiencies within seven days of receipt of the same. (6) In case the deficiency indicated in the deficiency memo is removed within seven days, the data on e-TCS Return shall be transmitted by the e-TCS Intermediary to the e-filing Administrator and the provisional receipt shall be deemed to be acknowledgement of the e- TCS Return. The date of issue of provisional receipt shall be deemed to be the date of filing of the e-TCS Return. (7) In case no deficiency memo is issued by the e-filing Administrator within thirty days of issue of the provisional receipt, the provisional receipt issued shall be deemed to be the acknowledgement of the e-TCS Return and the date of issue of provisional receipt shall be deemed to be the date of filing of e-TCS Return. (8) Where the deficiencies indicated in the deficiency memo are not removed by the ecollector within seven days, the e-TCS Intermediary shall communicate the same to the efiling Administrator and transmit the data to the e-filing Administrator whereupon Assessing Officer may take action for declaring the return as an invalid return after giving due opportunity to the deductor as required under sub-section (5D) of section 206C of the Act. (9) In case the defects intimated by the Assessing Officer are rectified within the period of fifteen days, or such further period as may be allowed by the Assessing Officer, the date of issue of provisional receipt shall be deemed to be the date of filing of e-TCS Return. | 
