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    <title>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</title>
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    <description>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.</description>
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    <pubDate>Wed, 25 Mar 2009 00:00:00 +0530</pubDate>
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      <description>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.</description>
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