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    <title>New Changes in TDS Rules</title>
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    <description>Revised TDS compliance requires TAN, PAN and the TDS return receipt number to form the unique identifier for tax credit claims; TDS certificate forms are updated accordingly. Government pay offices crediting TDS by book-entry must electronically file a monthly credit statement in a new prescribed form with the authorised systems agency. Quarterly TDS return due dates have been advanced to mid-month following each quarter and year-end return and certificate timelines have been moved earlier.</description>
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      <description>Revised TDS compliance requires TAN, PAN and the TDS return receipt number to form the unique identifier for tax credit claims; TDS certificate forms are updated accordingly. Government pay offices crediting TDS by book-entry must electronically file a monthly credit statement in a new prescribed form with the authorised systems agency. Quarterly TDS return due dates have been advanced to mid-month following each quarter and year-end return and certificate timelines have been moved earlier.</description>
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