ETDS Return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2010 will Govt. TAN holder not have to file ETDS return after amendments of F.Y. 2010-2011 or not ?
What about 24G ?

pls give me quick ans.

thanks in advance

kantijain

kantijain (Expert)
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05 June 2010 Dear ???,

Govt TAN holder will have to file e-tds return even after amendment as Rule 31A provided in Notification provide for the same:

31A. (1) Every person responsible for deduction of tax under Chapter XVII‐B, shall, in
accordance with the provisions of sub‐section (3) of section 200, deliver, or cause to be
delivered, the following quarterly statements to the Director General of Income‐tax
(Systems) or the person authorised by the Director General of Income‐tax (Systems),
namely:‐
(a) Statement of deduction of tax under section 192 in Form No. 24Q;
(b) Statement of deduction of tax under sections 193 to 196D in‐
(i) Form No. 27Q in respect of the deductee who is a non‐resident not
being a company or a foreign company or resident but not ordinarily
resident; and
(ii) Form No. 26Q in respect of all other deductees.

Also over & above the above mentioned quarterly return they will have to file a statement in Form 24G within 10 days from the end of the month.