E-TCS is the filing of TCS returns using electronic media. It is mandatory for corporate and government collectors to furnish TCS returns in electronic form, from financial year 2004-2005. Collectors (other than government and corporates) may file TCS returns in electronic or physical form.
NSDL collects the e-TCS returns from the Collectors on behalf of the Income Tax Department.
TCS returns filed using computers should be in TCS specific form formats and must contain all the information, details and particulars specified in such forms.
Computer media specifications are as follows (any of these):
CD ROM of capacity 650 MB or more
4mm 2GB/4GB (90M/120M) DAT Cartridge
3.5 Inches, 1.44 MB floppy diskette.
The returns must be accompanied by Form No.27B and verified.
'Electronic TCS_ e-TCS' has been shared with
