Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
2 Income-tax
(First Amendment) Rules, 2010 — Notification No. 9/2010, dated 18-2-2010.
Rules 30, 31 and 31A
providing time and mode of payment of TDS/TCS and issue of certificates of TDS/TCS,
quarterly returns of TDS/TCS are substituted. The CBDT had made certain
amendments on 25th March 2009 in respect of TDS/TCS payments and related
compliance requirements. The CBDT has now reintroduced the erstwhile Income-tax
Rules which prevailed before enacting the above said amendments, with a few
changes with effect from 1st April 2009.
