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CBDT has issued Notification 57/2011 on October 24, 2011 amending Rule 31A and Rule 37BA

Effective Date:
The amendment shall come into force on the 1st day of November, 2011

Rule 31A : The rule specifies due date for filing of eTDS statement.

The due dates have been changed for Government Deductors

Due date for Govt. Deductors

Qtr Ending                        Earlier Due Date         Changed Due Date

30^th June                              15^th July                              31^st July

30^th September                 15^th October                       31^st October

31^st December                   15^th January                        31^st January

31^st March                           15^th May                               15^th May

Since effective date of amendment is 1st November ,amended due dates for Govt. Deductors will apply from 3rd Qtr onwards.

Due date for other than Govt Deductors – No Change

Qtr Ending                           Due Date

30^th June                              15^th July

30^th September                 15^th October

31^st December                   15^th January

31^st March                           15^th May

Particulars of transactions with no deduction

• Earlier there was requirement to submit details of all payments / credits where no deduction was made in view of certificate of no deduction issued by the income-tax officer
• Additionally, now details of  payments/ credit where no deduction was made in view of submission of self declaration under section 197A for no deduction of tax under the following sections :
• • Section 193 interest on securities ,
  • Section 194A – interest other than interest on securities,
  • Section 194EE – Payment of NSS deposit,
  •  Section 194 Dividend
  • Self declaration is given by senior citizens in  From 15H and in Form 15G by others

• The existing data structure for submission of eTDS statement already lists above requirement in Annexure 6

Code B : In case of no deduction on account of declaration under section 197A. Allowed only for section 194, 194A, 194EE and 193

Hence, the provision to submit such details were existing even at present. The amended rule has now made it mandatory to provide such details

Rule 37BA : This rule provides for credit of tax deducted at source.

Sub rule (2) provided for cases where credit for tax was to be given to a person other than deductee.

The amended sub rule has now removed specific mention of cases with the words “where under any provision of the Act”