About this document

TDS Rules Amendment Overview 2023 by GuruJeyaraman is a document available to read on EtoBox.

The Central Board of Direct Taxes has amended rules relating to Tax Deducted at Source. Key changes include: 1) TDS certificates must now include the receipt number of the TDS return filed by the deducter, in addition to existing details. 2) Authorities must electronically file a monthly statement with credit details, replacing physical book entries. 3) The due date for filing the last quarter

Author

GuruJeyaraman

Language

EN