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):”; |
