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Tds

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(Querist)
01 December 2014 can one should pay TDS physically or Electronically . what are condition for mandatory epay TDS
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@VaibhavJ

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@VaibhavJ (Expert)
01 December 2014 HI

It is mandatory for the following types of assesses to pay tax online with effect from April 1,2008.

a) All the corporate assesses.
b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable.

Refer: https://www.tin-nsdl.com/faq/faq-e-tax-payment.php

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