Authorised Signatory for filing TDS return

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Manoj BG (Querist)
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11 January 2023 Hello Friends,

Is there any provision/rule which restrict only the Directors/Managing Director is authorised to sign TDS returns. Are there any cases of non directors viz. tax heads can file TDS return using their DSC ?

Regards,
Manoj

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 January 2023 Tax heads can file TDS return authorised by Directors.

Manoj BG

Manoj BG (Querist)
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12 January 2023 Thank you sir.

Is there any rule or provision in support of said position, just to avoid future issues from tax office.

Regards,
Manoj