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<h1>Income-tax Rules Amended: Changes to TDS/TCS Payment, Certification, and Reporting u/rs 30, 31, 31A, 31AA, 37A, 37CA, 37D.</h1> The Income-tax (First Amendment) Rules, 2010, effective from April 1, 2009, amend the Income-tax Rules, 1962. Key changes include revised rules for the payment and certification of tax deducted at source (TDS) and tax collected at source (TCS). Rule 30 specifies the time and mode of payment of TDS to the government, while Rule 31 outlines the issuance of TDS certificates. Rule 31A mandates quarterly statements of TDS, and Rule 31AA pertains to TCS. Additionally, Rule 37A addresses TDS returns for non-residents, and Rule 37CA and 37D detail TCS payment and certification procedures.