The person responsible for collecting tax at source and preparing quarterly statements on computer media shall, in addition to the above:

1. Prepare the Quarterly Statement as per the data structure provided by the E-filing Administrator designated by the Board for the purposes of administration of Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 supported by a declaration in Form No. 27A / 27B in paper format

   However in case any Compression software has been used for preparing the quarterly statement on computer media, such compression software shall be furnished on the same computer media.

2. Affix a label indicating name, permanent account number, tax deduction and collection account number and address of the person responsible for collection of tax at source, the period to which the statement pertains and the volume number of the said computer media in case more than one volume of such media is used.