Filing of TDS Return
This query is : Resolved
10 November 2010
Is it mandatory for an assessee who is liable to get his accounted autied under Section 44AM of Income-tax Act, 1961 to
file the TDS return electronically. If so with effect from which date. Please clarify the position
Is it mandatory for an assessee who is liable to get his accounted autied under Section 44AM of Income-tax Act, 1961 to
file the TDS return electronically. If so with effect from which date. Please clarify the position
CA.Madhusudan B.P.
(Expert)
10 November 2010
Pl refer the Notification No.41/2010 dated 31.05.2010 on TDS Amendment.
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=NOTF&schT=&csId=35524106-1528-4ba1-b153-81ea0f165a41&NtN=41&yr=2010&sec=&sch=&title=Taxmann - Direct Tax Laws
Under the head Mode of Payment 6(ii)speaks of electronic payment for those covered by Rule 125
This link provides to Rule 125(1) wherein it says Electronic payment shall be made by 1 Company
2 Where Sec 44AB Audit is applicable.
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITRU&schT=rul&csId=e5829f18-05de-4734-9c41-5264942bec40&rNo=125&sch=&title=Taxmann - Direct Tax Laws
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=NOTF&schT=&csId=35524106-1528-4ba1-b153-81ea0f165a41&NtN=41&yr=2010&sec=&sch=&title=Taxmann - Direct Tax Laws
Under the head Mode of Payment 6(ii)speaks of electronic payment for those covered by Rule 125
This link provides to Rule 125(1) wherein it says Electronic payment shall be made by 1 Company
2 Where Sec 44AB Audit is applicable.
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITRU&schT=rul&csId=e5829f18-05de-4734-9c41-5264942bec40&rNo=125&sch=&title=Taxmann - Direct Tax Laws
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