ACS for TSS 482 Visa

I would like to know if ACS skill assessment is required for TSS 482 Visa (Medium) for “Software Engineer” category (261313) ?

Also, for skill assessment payment evidence proof, If I submit IT Return (Apr-Mar in India), Would be fine if I submit bank statement for the same months(Apr and Mar) of every financial year same as IT Return months ?

Example :
IT Return Assessment Year 2015-2016 i.e. for Financial Year Apr-2014 - Mar-2015
Bank Statements for Apr-2014 and Mar-2015