https://www.taxtmi.com/news?id=100 Rules 31A and 31AA now require quarterly TDS/TCS statements to be filed electronically not only by Government offices and companies but also by persons required to obtain an audit of accounts in the immediately preceding financial year and by those whose quarterly statements exceeded fifty deductee/collectee records in any quarter of the immediately preceding financial year. The amendment is effective from 1 September 2007 and non-compliance attracts a daily penalty under the Income-tax Act. en-us Tue, 04 Sep 2007 09:15:00 +0530 Wed, 25 Jun 2008 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=100 Rules 31A and 31AA now require quarterly TDS/TCS statements to be filed electronically not only by Government offices and companies but also by persons required to obtain an audit of accounts in the immediately preceding financial year and by those whose quarterly statements exceeded fifty deductee/collectee records in any quarter of the immediately preceding financial year. The amendment is effective from 1 September 2007 and non-compliance attracts a daily penalty under the Income-tax Act. News - Tue, 04 Sep 2007 09:15:00 +0530 https://www.taxtmi.com/news?id=100