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of <h1>Amendments to Form 26QB for Tax Deduction on Property Transactions under Section 194-IA and Rules 30, 31A</h1> Form 26QB is a challan-cum-statement for tax deduction under section 194-IA of the Income Tax Act. It has been amended by several notifications, including Notification No. 99/2021 effective from September 2, 2021, and Notification No. 67/2022 effective from July 1, 2022. The form is used for reporting and remitting tax deducted at source on property transactions. It is governed by section 194-IA and rules 30 and 31A. Amendments have been made to update the form's requirements and procedures, reflecting changes in tax regulations over time.
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