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Quaterly payment of TDS under Rule 30(3) of the Income Tax Rule - Income TaxExtract As per Rule 30(3) of the Income-tax Rules, 1962 - Notwithstanding anything contained in sub-rule (2), in special cases , the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year. In this regards kindly explain the Special Cases in which assessee may approach the assessing officer and what is the process to avail benifit of this rule. Thanking You.
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