Income-tax (8th Amendment) Rules, 2009 - Time and mode of payment of tax deducted at source or tax paid (TDS) and tax collected at source (TCS) and issue of Certificate of tax deducted at source or tax paid (TDS) and TCS - 31/2009 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Electronic payment of TDS/TCS mandated; timelines, certificate forms and electronic quarterly reporting required for compliance. The amendment prescribes electronic payment and challan filing for TDS and TCS, requiring remittance to specified banks or via internet banking/credit or debit card within prescribed monthly or, in limited permitted cases, quarterly schedules. It mandates issuance of Form No.16/16A/27D certificates within defined timeframes, allows certified duplicate certificates subject to indemnity bonds and officer certification, and requires electronic quarterly statements (including Form No.24C, 24Q, 26Q, 27Q, 27EQ) with deductee- and party-wise annexures and unique transaction identifiers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic payment of TDS/TCS mandated; timelines, certificate forms and electronic quarterly reporting required for compliance.
The amendment prescribes electronic payment and challan filing for TDS and TCS, requiring remittance to specified banks or via internet banking/credit or debit card within prescribed monthly or, in limited permitted cases, quarterly schedules. It mandates issuance of Form No.16/16A/27D certificates within defined timeframes, allows certified duplicate certificates subject to indemnity bonds and officer certification, and requires electronic quarterly statements (including Form No.24C, 24Q, 26Q, 27Q, 27EQ) with deductee- and party-wise annexures and unique transaction identifiers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
