14 May 2012
As per Income-tax (Sixth Amendment) Rules, 2010 notified vide SO. No.1261(E), dated 31-5-2010, the following persons are mandatority required to file TDS/TCS returns electronically on quarterly basis:
the deductor is an office of Government, or
the deductor is a principal officer of a company; or
the deductor is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or
the number of deductees’ records in a statement for any quarter of the financial year is equal to more than twenty.
The above amendment has come into force with effect from 1st April, 2010. (Rule 31A)
It is however optional for the non-corporate deductors, other than 3 & 4 above, to file TDS Returns in physical form or in electronic form.
My question was which all assessee needs to make PAYMENT OF TAXES whether - TDS/ Advance Tax/Self Assessement via e payment rather than going to bank and submitting the form and cheque in physical form.
My question was which all assessee needs to make PAYMENT OF TAXES whether - TDS/ Advance Tax/Self Assessement via e payment rather than going to bank and submitting the form and cheque in physical form.
My question was which all assessee needs to make PAYMENT OF TAXES whether - TDS/ Advance Tax/Self Assessement via e payment rather than going to bank and submitting the form and cheque in physical form.
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