<h1>New Rules for TDS/TCS Deposits: Electronic Payments Required, Detailed Info Needed in Form 17, Effective April 2009.</h1> The Income-tax (Eighth Amendment) Rules, 2009, outlines the procedures for depositing Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) starting April 1, 2009. TDS/TCS must be deposited electronically using internet banking or credit/debit cards. The new Form 17 requires detailed information for each deductee/collectee, including PAN and name, which must match departmental records. A Unique Transaction Number (UTN) will be generated upon successful submission. The due dates for TDS/TCS deposits vary based on the type of payment. The Central Board of Direct Taxes (CBDT) is expected to issue further clarifications.