NSDL commenced acceptance of e-TCS returns through its TIN-FCs with effect from June 11, 2005 on the basis of notification F.No. 414/41/2003-IT (Inv.I) dated June 9, 2005 by Central Board of Direct Taxes empowering NSDL to act as "e-TCS Intermediary" under the scheme for Electronic Filing of Returns for Tax Collected at Source, 2005. The e-TCS returns should be prepared by e-collectors as per the details given in "5 steps to e-TDS/e-TCS return"