The government has undertaken various steps towards ease of compliance and is trying to expand the taxpayer’s base. Recently, as a step towards the said initiative, the Central Board of Direct Taxes (CBDT) vide notification No. 71 of 2021 has brought about changes in quarterly TDS/TCS return filing. These said changes have been made considering the amendment’s impact made in various provisions of Chapter XVIIB of the Income Tax Act.

Click here to read more