SCOPE OF THE ETDS/ETCS STATEMENT ENHANCED

RAJAN GUPTA | Last updated: 01 September 2007

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CBDT has enhanced the scope of filling Etds/Etcs return by amending the rule 31A(applicable on etds) and 31AA(applicable on etcs) vide Income-tax (Ninth Amendment) Rules, 2007
NOTIFICATION No. 238/2007, dated 30-8-2007.Now following person are liable to file etds/etcs return.

1. All Government department/office or

2. All companies.or

3. All person required to get his accounts audited under section 44AB in the immediately preceding financial year; or

4 The number of deductees� records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty,

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