No.402/92/2006-MC (11 of 2009) Government of India/Ministry of Finance Department of Revenue Central Board of Direct Taxes *** New Delhi dated the 11
th May 2009st July 2009 instead of 1st April 2009.
The Central Board of Direct Taxes have decided to defer the implementation of
Notification No.31/2009 dated 25.03.2009 amending or substituting Rules 30,31,31A
and 31AA of the Income Tax Rules, 1962.The amended/substituted Rules will now
come into effect on 1
Tax deductors/collectors may continue to deposit TDS/TCS tax and file TDS /TCS
returns as per the pre-amended provisions in the interim period.
CAclubindia
CA. Amit Daga
Published in Income Tax