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        Income Tax

        Income-tax (Tenth Amendment) Rules, 2007 - 238/2007 - Income Tax

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        Electronic filing requirement for tax deductors: designated entities must submit quarterly statements on computer media. Specified deductors and collectors - government offices, companies, persons required to be audited under section 44AB, or those with fifty or more deductee/collectee records in any quarter of the preceding financial year - and the principal officer of a company must deliver quarterly TDS/TCS statements on computer media (3.5' 1.44 MB floppy or CD-ROM of 650 MB capacity).
                    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 filing requirement for tax deductors: designated entities must submit quarterly statements on computer media.

                          Specified deductors and collectors - government offices, companies, persons required to be audited under section 44AB, or those with fifty or more deductee/collectee records in any quarter of the preceding financial year - and the principal officer of a company must deliver quarterly TDS/TCS statements on computer media (3.5" 1.44 MB floppy or CD-ROM of 650 MB capacity).


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