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4. Furnishing of e-TCS Return.- (1) The e-collector shall furnish e-TCS Return on computer media to the e-TCS Intermediary duly supported by a declaration in Form No.27B, as prescribed in the Rules, in paper format:

Provided that in case any compression software has been used by the e-collector for preparing the e-TCS Return, he shall also furnish such compression software alongwith the e-TCS Return on the same computer media.

(2) In case the e-collector has on-line connectivity with the server of the e-TCS Intermediary, as may be designated by e-filing Administrator for this purpose, he may transmit the electronic data of the e-TCS Return directly to such server and send Form No. 27B on paper format separately to the e-TCS Intermediary.

 

 

 

 

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