The Ministry of Finance vide Notification No. S.O.858 (E) dated 25th March 2009 informed taxpayers that the new Form 17 (the challan for payment of TDS and TCS) is applicable only for payment of tax deducted or collected at source on or after 1st April 2009. Therefore, in respect of any TDS (Tax Deducted at Source) or TCS (Tax Collected at Source) made before the 1st April, 2009, the payment will continue to be made to the credit of the Central Government by using the challan in Form No. 281 (i.e. the old challan form) even after 31st March 2009.
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