Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New Tax Rules: Quarterly and Annual Statement Submissions Required u/rs 31A, 31AA, and 31AB.</h1> The Income-tax (Tenth Amendment) Rules, 2005, issued by the Central Board of Direct Taxes, amend the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment introduces new rules for the submission of quarterly and annual tax statements. Rule 31A mandates quarterly statements for tax deductions, using Form No. 24Q for salary deductions and Form No. 26Q for other deductions. Rule 31AA requires quarterly statements for tax collection using Form No. 27EQ. Rule 31AB requires an annual statement of tax deducted, collected, or paid, using Form No. 26AS. These forms are added to Appendix II of the rules.