tcs annual return, form 27E

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is tcs annual return compulsory, what is its due date, in which website should tcs annual return be filed, its filing procedure
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TCS return is also filed quarterly and its Compulsory. Due dates are 15th July, 15Oct, 15Jan, & 15May.

It is also filed similarly as the return of TDS is being filed (through authorised agents of NSDL etc.) in form 27EQ after which Data can be seen on TDSCPC.GOV.IN by collector.

But Sir , Iam asking about TCS Annual Return Form 27E


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