CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE

CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE

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In exercise of the powers conferred by section 295 read with sections 194B, 194-IA, 194R, 194S and section 206AB of the IT Act, 1961, CBDT makes rules

CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE


MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st June 2022
INCOME-TAX
G.S.R. 463(E).- - In exercise of the powers conferred by section 295 read with sections 194B, 194-IA, 194R, 194S and section 206AB of the Income-tax Act, 1961, the Central Board of Direct Taxes, hereby, makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. Short title and commencement.- 

(1) These rules may be called the Income-tax (19th Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in the Official Gazette.

  2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules),

(a) in rule 30, with effect from the 1st July 2022- -

(i) after sub-rule (2C), the following sub-rule shall be inserted, namely:- -

"(2D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2), any sum deducted under section 194S by a specified person referred to in that section shall be paid to the credit of the Central Government within a period of thirty days from the end of the month in which the deduction is made and shall be accompanied by a challan-cum-statement in Form No. 26QE.";
(ii) after sub-rule (6C), the following sub-rule shall be inserted, namely:- -

"(6D) Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QE, the amount of tax so deducted shall be deposited to the credit of the Central Government by remitting it electronically within the time specified in sub-rule (2D) into the Reserve Bank of India or the State Bank of India or any authorised bank.";

(b) in rule 31, after sub-rule (3C), the following sub-rule shall be inserted with effect from the 1st July 2022, namely:-

"(3D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person, being a specified person referred to in section 194S and responsible for deduction of tax under that section shall furnish the certificate of deduction of tax at source in Form No.16E to the payee within fifteen days from the due date for furnishing the challan-cum-statement in Form No.26QE under rule 31A after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) or the person authorised by him.";

(c) in rule 31A, with effect from the 1st day of July 2022- -

(i) in sub-rule (4), after clause (xvi), the following clause shall be inserted, namely:- -

"(xvii) furnish particulars of the amount deposited being prerequisite for releasing- -

(a) winnings in terms of proviso to section 194B;
(b) benefit or perquisite in terms of the first proviso to sub-section (1) of section 194R; and
(c) consideration in terms of proviso to sub-section (1) of section 194S along with the challan details such as BSR code of the bank, date of payment and challan serial number."

(ii) after sub-rule (4C), the following sub-rule shall be inserted, namely,- -

"(4D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) of sub-rule (4), every specified person referred to in section 194S and responsible for deduction of tax under that section shall furnish to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems), a challan-cum-statement in Form No. 26QE electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made.".
CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE, CBDT notified new TDS Challan, CBDT notified new TDS Challan Forms

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Saral Tax India | सरल टैक्स इंडिया: CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE
CBDT notified new TDS Challan Forms 26QB, 26QC, 26QD, 26QE
In exercise of the powers conferred by section 295 read with sections 194B, 194-IA, 194R, 194S and section 206AB of the IT Act, 1961, CBDT makes rules
Saral Tax India | सरल टैक्स इंडिया
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