TDS

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sandeep (Querist)
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23 June 2009 Pl explain the new procedure for TDS return file? What is form 24C ?Is it to be filed online & what is the period to file? Need to file form 24Q & 26Q ? Pl explain

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CA. Gurdeep Singh Chawla

CA. Gurdeep Singh Chawla (Expert)
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23 June 2009 Quarterly Return:
a. Form 24C has to be filed from first quarter itself.
b. This has to be filed at www.incometaxindiaefiling.gov.in. This will be probably in an XML format!!
c. All the TAN holders have to compulsory file. If there are not records, then a NIL return has to be filed.
Annual returns:
a. Form 24Q, 26Q, 27Q, 27EQ are to be filed before 15th June of subsequent year. Effectively, the quarterly returns have now been replaced by annual return.