Electronic TDS certificate requirement mandates unique ID for credit claims; TDS returns to be filed online quarterly. TAN holders deducting TDS must issue electronic TDS certificates in Form DVAT-43 generated from the departmental website, each containing a unique ID which contractors must quote in Forms DVAT-16/DVAT-17 to claim credit. TAN holders must also file quarterly TDS returns online in Form DVAT-48 through the departmental website, effective immediately for the quarter ending 30 June 2013.
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Provisions expressly mentioned in the judgment/order text.
Electronic TDS certificate requirement mandates unique ID for credit claims; TDS returns to be filed online quarterly.
TAN holders deducting TDS must issue electronic TDS certificates in Form DVAT-43 generated from the departmental website, each containing a unique ID which contractors must quote in Forms DVAT-16/DVAT-17 to claim credit. TAN holders must also file quarterly TDS returns online in Form DVAT-48 through the departmental website, effective immediately for the quarter ending 30 June 2013.
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