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Karnataka High Court restrains Bengaluru-based Institute of Chartered Tax Practitioners India from enrolling candidates for its courses
Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court
Inordinate delay in income tax appeal hearings
Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
ITAT refuses to stay tax demand on former owner of Raw Pressery brand
Bombay HC sets aside rejection of refund claims by GST authorities
[Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
Sebi-taxman fight over service tax dues reaches Supreme Court


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Scope of e-TDS expanded

September, 03rd 2007
Income-tax (Ninth Amendment) Rules, 2007 NOTIFICATION No. 238/2007, dated 30-8-2007 In exercise of the powers conferred by section 295 read with sub-section (3) of section 200 and proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2007. (2) They shall come into force with effect from the 1^st day of September, 2007. 2. In the Income-tax Rules, 1962, - (1) in the rule 31A, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:- Provided that where,- (a) the deductor is an office of Government: or (b) the deductor is a company; or (c) the deductor is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) 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, the person responsible for deducting tax at source, and the principal officer in the case of a company shall deliver or cause to be delivered such quarterly statements on computer media (3.5 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):; (2) in rule 31AA, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:- Provided that where,- (a) the collector is an office of Government: or (b) the collector is a company; or (c) the collector is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of collectees records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty, the person responsible for deducting tax at source, and the principal officer in the case of a company shall deliver or cause to be delivered such quarterly statements on computer media (3.5 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):; [F. No. 142/26/2007-TPL]