CBDT has enhanced the scope of filling Etds/Etcs return
September, 03rd 2007
CBDT has enhanced the scope of filling Etds/Etcs return by amending the rule 31A(applicable on etds) and 31AA(applicable on etcs) vide Income-tax (Ninth Amendment) Rules, 2007 NOTIFICATION No. 238/2007, dated 30-8-2007.Now following person are liable to file etds/etcs return.
1. All Government department/office or 2. All companies.or 3. All person required to get his accounts audited under section 44AB in the immediately preceding financial year; or 4 The number of deductees' records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty