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| Notes: |
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Where the last day for filing any return or form is a day on which the office is closed, such return of form can be filed on the next day afterwards on which the office is open and return or form will be considered to have been filed within the specified time limit - circular No. 639, dated November 13, 1992. |
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If return in filed on computer media, it shall be accompanied by form 27A. |
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Person collecting tax can alternatively, file in electronic form. However, in such case it must accompany with form 27B in paper form. |
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Please note that from F.Y. 2005-06, TDS/TCS returns are required to be filed quarterly. The requirement of filing annual returns of TDS/TCS has been dispensed with. |
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