<h1>CBDT Updates TDS Rules: New Forms, Unique Identifiers, and Revised Deadlines Effective April 1, 2010.</h1> The Central Board of Direct Taxes (CBDT) has revised the rules for Tax Deducted at Source (TDS), effective from April 1, 2010. The changes include updated forms for TDS certificates, incorporating the receipt number of the TDS return filed by the deductor. The Tax-deduction Account Number (TAN), Permanent Account Number (PAN), and TDS return receipt number will now uniquely identify tax credits in income-tax returns. Government authorities must electronically file monthly TDS credit statements in Form No. 24G. The due date for the last quarter TDS return is now May 15, with revised dates for TDS certificates for salary and non-salary categories.