| The procedure for filing of e-TCS return is the same as that of e-TDS except the forms to be used are different. The relevant forms for filing the eTCS return are |
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|  | Annual - Form No. 27E, 27B (Control Chart) |
| | Quarterly- Form No 27EQ, 27A. |
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| The TCS returns are also to be filed with NSDL at the various facilitation centers opened by it at various stations. The detailed addresses of the same are available at the websites www.incometaxindia.gov.inand www.tin-nsdl.com. |
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