01 March 2011
Sec. 206(2) has made it mandatory w.e.f. 1-6-2003 for Corporate deductors and w.e.f. 1-4-2005 for Govt. deductors to furnish their TDS returns in Electronic Form (e-TDS). It is however optional for the non-corporate deductors, they can file in physical form or in electronic form.