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Whether it is mandatory to make the TDS/TCS payment (Challan 281) online?

April 26, 2017challan mandatory online payment TCS TDS

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Whether it is mandatory to make the TDS/TCS payment (Challan 281) online?

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Yes, it is mandatory for below Assessee to make the TDS/TCS payment online a) All the corporate assesses. b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable.