04 November 2011
A. Notification No. 34/2008 dt. 13.3.2008 of CBDT. This notification has introduced mandatory e payment of Taxes for deductors which are corporate assesses and those assessees to whom provisions of sec. 44AB of the I.T. Act are applicable.
B. Notification No. 238/2007 dated 30.8.2007 of CBDT; The scope of mandatory filing of e-TDS returns has been expanded to include certain additional categories of deductors.