TMI BlogAmended provisions of Income Tax Rules, 1962 regarding Tax Deducted at Source (TDS) and Tax Collected at Source (TCS)X X X X Extracts X X X X X X X X Extracts X X X X ..... Amended provisions of Income Tax Rules, 1962 regarding Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) - Commentaries / Editorials Dated:- 13-6-2010 - News - 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 VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A ] have been amended time to time as under: Amended Rules Particulars Amendment no. 1 Amendment no. 2 Amendment no. 3 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. 41/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax 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 Rule - 037D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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