Notification no. 41/2010 dated 31-5-2010 amends various provisions relating to Tax Deducted at Source (TDS) and Tax Collected Source (TCS). The relevant provisions of Income Tax Rules, 1962 [Chapter VI] and [Chapter VIA] have been amended time to time as under:
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Amended Rules |
Particulars |
Amendment no. 1 |
Amendment no. 2 |
Amendment no. 3 |
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Rule - 030 |
Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192 |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009 |
Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009 |
|
Rule - 031 |
Certificate of tax deducted at source to be furnished under section 203. |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009 |
Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009 |
|
Rule - 031A |
Quarterly statement of deduction of tax or collection of tax |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009 |
Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009 |
|
Rule - 031AA |
Statement of collection of tax under proviso to sub-section (3) of section 206C. |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009
[Rule 31AA inserted] |
Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009
[Rule 31AA omitted] |
|
Rule - 037A |
Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.] |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010
[This rule omitted] |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009
[New Rule inserted] |
- |
|
Rule - 037CA |
Time and mode of payment to Government account of tax collected at source under section 206C. |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009
|
Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009
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Rule - 037D |
Certificate of tax collected at source under section 206C(5). |
Notification no. 41/2010 dated 31-5-2010 [Income-tax (6th Amendment) Rules, 2010] - w.e.f. 1-4-2010 |
Notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment) Rules, 2010] - w.e.f. 1-4-20009
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Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009
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