The document discusses the key changes made to the TDS/TCS payment, return filing and certificates issuance procedures under the amended rules. Some of the major changes include: 1) Electronic payment of TDS/TCS through Form 17 has become mandatory for all deductors. Unique Transaction Numbers (UTNs) will be issued for each tax payment record. 2) A quarterly TDS/TCS compliance statement in Form 24C must be filed instead of quarterly returns. Annual returns must also be filed by June 15th for all quarters. 3) UTNs must now be quoted on TDS/TCS certificates. Certificates issued for deductions before April 1, 2009 can quote UTNs

1. 1 TECHNICAL ISSUES RELATING TO PAYMENTS, RETURNS FILING AND CERTIFICATES ISSUANCE PROCEDURES UNDER THE AMENDED RULES FOR TDS/TCS BY C A S H A I L E S H R A T H I ACA, M.Com B A H E T I & S O M A N I Chartered Accountants

12. MECHANISM FOR TDS/TCS PAYMENT UNDER THE NEW SYSTEM FORM NO. 17

13. MECHANISM FOR TDS/TCS PAYMENT UNDER THE NEW SYSTEM FORM NO. 17

14. MECHANISM FOR TDS/TCS PAYMENT UNDER THE NEW SYSTEM FORM NO. 17

31. FILING UP FORM NO. 24C FORM NO. 24C

32. FILING UP FORM NO. 24C FORM NO. 24C

33. FILING UP FORM NO. 24C FORM NO. 24C

34. FILING UP FORM NO. 24C FORM NO. 24C

35. FILING UP FORM NO. 24C FORM NO. 24C

36. AMENDMENT IN FORM NOS. 24Q / 26Q / 27Q / 27EQ FORM NO. 24Q

37. AMENDMENT IN FORM NOS. 24Q / 26Q / 27Q / 27EQ FORM NO. 26Q

38. AMENDMENT IN FORM NOS. 24Q / 26Q / 27Q / 27EQ FORM NO. 27Q

39. AMENDMENT IN FORM NOS. 24Q / 26Q / 27Q / 27EQ FORM NO. 27EQ

40. THANK YOU