E-filing of Quarterly statements of TDS & TCS mandatory for certain Deductors:

In case where,

1. The Deductor is an office of Government; or

2. The Deductor is a Company; or

3. The Deductor is a person required to get his accounts audited under Section 44AB in the immediately preceding financial year; or

The Person responsible for collecting 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).