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of <h1>New TDS/TCS System: Mandatory Electronic Payment via Form No. 17 from June 1, 2009. Submit by July 15, 2009.</h1> A new system for tax deducted at source (TDS) and tax collected at source (TCS) was implemented starting April 1, 2009. TDS or TCS transactions conducted between April 1 and May 31, 2009, were to be paid using the old challan form. From June 1, 2009, electronic payment via Form No. 17 became mandatory. Deductors or collectors who used the old form for transactions during the specified period were required to submit Form No. 17 between July 1 and July 15, 2009. They were advised to prepare the necessary details in advance to ensure timely submission.
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