NOTIFICATIONNO.11/2013[F.NO.142/31/2012-SO(TPL)]/SO 410(E), DATED 19-2-2013)
Certain changes are brought with regard to the compliance to be made in respect of TDS and TCS, namely:-
++ TDS forms 24Q, 26Q and 27Q can be filed using Digital Signature (optional)
++ Deductor can file statement in the new Form 26B to claim refund of TDS paid.
++ New TDS forms (form 15G, 15H, 16,16A, etc.) introduced