(1) Where a person responsible for collecting the tax under Chapter XVII-BB of the Act desires to file any return of the nature referred to in rule 37E on a computer media, he shall deliver or cause to be delivered to the Income-tax Officer re­ferred to in rule 37F such return on a computer media within the time specified under rule 37E.

(2) The return filed on a computer media shall be in the Form No. 27EA or Form No. 27EB or 27EC or 27ED, as the case may be, and contain all the information, details and particulars specified in such Forms.

(3) The computer media shall conform to the following specifica­tions, namely :—

(a) CD ROM of 650 MB capacity; or

(b) 4mm 2 GB/4GB (90M/120M) DAT Cartridge; or

(c) 3.5" 1.44 MB floppy diskette.

(4) While filing the return on a computer media, the person responsible for collecting the tax shall ensure that :—

(i) such return is accompanied with Form No. 27B and veri­fied in the manner indicated therein;

(ii) only one return is included on one unit of computer media. However, a single return may spawn multiple units of the same computer media. If more than one unit of computer media is used in the case of a particular type of return, then each com­puter media will be serially numbered;

(iii) in a case where the data relating to a return is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished alongwith the computer media return;

(iv) the return is accompanied with a certificate regarding clean and virus free data.