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Home News Commentaries / Editorials Month 6 2010 2010 (6) This

Amended provisions of Income Tax Rules, 1962 regarding Tax Deducted at Source (TDS) and Tax Collected at Source (TCS)

13-6-2010
  • Contents

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:

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.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

 

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

 

Notification no. 31/2009 dated 25-3-2009 [Income-tax (8th Amendment) Rules, 2009] - w.e.f. 1-4-2009

 

 

 

 

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