Tax deduction at source obligation now requires monthly electronic returns even when no deductions occur during the month. A statutory amendment mandates that every registered person obliged to deduct tax at source must electronically furnish a monthly return of deductions for each calendar month, and that this filing obligation applies whether or not any deduction was made in the month; the Government is empowered to prescribe the form, manner and time for such returns.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction at source obligation now requires monthly electronic returns even when no deductions occur during the month.
A statutory amendment mandates that every registered person obliged to deduct tax at source must electronically furnish a monthly return of deductions for each calendar month, and that this filing obligation applies whether or not any deduction was made in the month; the Government is empowered to prescribe the form, manner and time for such returns.
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