TDS/TCS rules set payment deadlines, require electronic remittance, Form 24G reporting and specified certificates and statements. The amendments set definitive payment deadlines and modes for TDS/TCS, require electronic remittance (internet banking or debit card) and electronic challans for specified remitters, mandate Form 24G reporting by responsible government officers with issuance of a Book Identification Number, require standardized certificates (Form 16/16A/27D) and quarterly statements (24Q/26Q/27Q/27EQ) with specified data elements, permit digital signatures under controls, and make these rules effective from 1 April 2010 with transitional provisions for earlier deductions/collections.
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Provisions expressly mentioned in the judgment/order text.
TDS/TCS rules set payment deadlines, require electronic remittance, Form 24G reporting and specified certificates and statements.
The amendments set definitive payment deadlines and modes for TDS/TCS, require electronic remittance (internet banking or debit card) and electronic challans for specified remitters, mandate Form 24G reporting by responsible government officers with issuance of a Book Identification Number, require standardized certificates (Form 16/16A/27D) and quarterly statements (24Q/26Q/27Q/27EQ) with specified data elements, permit digital signatures under controls, and make these rules effective from 1 April 2010 with transitional provisions for earlier deductions/collections.
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