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April 2010

Income-tax (First Amendment) Rules, 2010 — Notification No. 9/2010, dated 18-2-2010.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Brijesh Cholera, Pratik Mehta | Chartered Accountants
Sejal Vasa | Company Secretary
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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.

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