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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