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    <title>TDS or TCS effected on or after the 1st April, 2009 but not later than 31st May, 2009 shall continue to be paid to the credit of the Central Government by using the old challan form</title>
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    <description>TDS/TCS effected between 1st April and 31st May, 2009 may be paid using the old physical challan but must be reported by the deductor/collector via electronic filing of Form No.17 between 1st July and 15th July, 2009; from 1st June, 2009 onward, TDS/TCS payments must be made electronically by furnishing income tax challan in Form No.17.</description>
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