Govt TAN holder will have to file e-tds return even after amendment as Rule 31A provided in Notification provide for the same:
31A. (1) Every person responsible for deduction of tax under Chapter XVII‐B, shall, in accordance with the provisions of sub‐section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income‐tax (Systems) or the person authorised by the Director General of Income‐tax (Systems), namely:‐ (a) Statement of deduction of tax under section 192 in Form No. 24Q; (b) Statement of deduction of tax under sections 193 to 196D in‐ (i) Form No. 27Q in respect of the deductee who is a non‐resident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees.
Also over & above the above mentioned quarterly return they will have to file a statement in Form 24G within 10 days from the end of the month.
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