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of <h1>Amendments to Form No. 26QC for tax deduction under Section 194-IB; updates via Notifications 95/2019, 99/2021, 67/2022.</h1> Form No. 26QC is a challan-cum-statement used for the deduction of tax under Section 194-IB of the Income Tax Act. This form is relevant for compliance with rules 30(2B), 30(6B), and 31A(4B). It has undergone amendments, notably through Notification No. 95/2019 effective from September 1, 2019, Notification No. 99/2021 effective from September 2, 2021, and Notification No. 67/2022 effective from July 1, 2022. These notifications have updated the form's content and instructions for use.
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