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TDS - ASAP

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(Querist)
15 May 2009 Could anyone please give the changes before and after the new notification no. 31 has been issued. I understand that the same has been postponed from April 2009 to july 2009. But please list the changes (earlier and now)
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CA. VIKAS GUPTA

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CA. VIKAS GUPTA (Expert)
15 May 2009 Hi,
you are right friend. The provisions of Notification No.31 are not changed but are postponed from April-09 to July-09. Hence Notification No.31 will be applicable from 01.07.09.So TDS of 1st three months of this F.Y. will be deposited in old challan i.e. Form No. 281 and in case, deductor is Company or tax auditable firm than TDS will be deposited online and in other cases TDS can be deposited manually.
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CA Tilak Raj Sharma

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CA Tilak Raj Sharma (Expert)
15 May 2009 Vikas is right.
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