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CBDT Press Release on deferment of notification 31 of 2009

 Notice Date : 30 June 2009

No.402/92/2006-MC (14 of 2009)

Government of India / Ministry of Finance

Department of Revenue

Central Board of Direct Taxes


New Delhi dated 30

th June 2009


The Central Board of Direct Taxes have further decided that the Notification No.

31 of 2009 dated 25.3.2009 amending or substituting Rules 30, 31, 31A and 31AA of the

Income Tax Rules, 1962 shall be kept in abeyance for the time being.

Taxpayers filing their income tax returns for assessment year (AY) 2009-10, or

any other earlier AY, may continue to file their returns without mentioning the Unique

Transaction Number (UTN) as required under the said Notification. The filing of such

returns shall be treated as valid and in compliance to the requirements under section 139

of the Income Tax Act, 1961.

Further, the date from which the Notification No. 31 / 2009 shall become

applicable on tax deducted at source (TDS) or tax collected at source (TCS) and

deposited during the current financial year shall be notified by the Central Board of

Direct Taxes subsequently.

All deductors / collectors of TDS / TCS may continue to deposit their TDS / TCS

and file their quarterly TDS / TCS returns as per procedure existing prior to issuance of

Notification No.31 / 2009 dated 25.3.2009.



on 01 July 2009
Published in Income Tax
Source : CBDT,

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