Changes in TDS Procedures vide Notification 11/2013 dated 19-02-2013

Changes in Rule 31A for TDS returns
1. TDS returns in Form 24Q,26Q ,27Q can be furnished under digital signatures also but this is optional only
2. Refund claims of TDS can be made in Form 26B. Refunds to be claimed under digital signatures only.
3. As per section 197A(1F) inserted by Finance Act 2012 w.e.f. 01-07-2012, no deduction of tax shall be   made from specified payment to notified institutions etc.Now information of such institutions shall be required to be given in TDS returns along with information already being furnished in TDS return.
4. Director general to frame procedures for TDS refund also along with procedures for TDS returns already   being framed.

Similiar changes made in Rule 31AA for TCS return.

Rule 31ACB for CA certificate for TDS failure under section 201(1) First proviso
CA Certificate shall be Form 26A
For CA certificate for TCS failure under section 206C(6A) form shall be 27BA

Further following forms have been chnaged:
1. Form 15G
2. Form 15H
3. Form 16
4. Form 16A
5. Form 24Q
6. Form 26Q
7. Form 26B (for refund of TDS)
8. Form 27C (Declaration for non deduction of TCS)
9. Form 27D (TCS CERTIFICATE)
10. Form 27EQ (Quaterly TCS return)
11. Form 27Q (payment to non resident)