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6. General responsibilities of e-TCS Intermediary.- (1) The e-TCS Intermediary shall ensure accurate transmission of the e-TCS Return to the e-filing Administrator:

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 Administrator.

(3) 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 information relating to deficiency memo and provisional receipts issued in respect of the returns filed through it.

(4) The e-TCS Intermediary shall ensure confidentiality of information that comes to his possession during the course of implementation of this scheme, save with the permission of the e-collector, Assessing Officer or e-filing Administrator.

(5) The e-TCS Intermediary shall ensure that all his employees, agents, franchisees, etc., adhere to all provisions of this scheme as well as all directions issued by the e-filing Administrator.

 

 

 

 

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