Challan-cum-statement for TDS under section 194M requires PAN/Aadhaar, payment details, certificate and 206AB applicability. Form No.26QD is the challan-cum-statement for deduction under section 194M, requiring PAN/Aadhaar identification of deductor and deductee, nature and aggregate of payments, details of any section 197 certificate, whether higher rates under section 206AB apply, and transactional fields for amount paid/credited, rate and amount of tax deducted, dates of payment/deduction/deposit, payment mode, and breakup of TDS, interest, fee and total payment to enable credit to the deductee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Challan-cum-statement for TDS under section 194M requires PAN/Aadhaar, payment details, certificate and 206AB applicability.
Form No.26QD is the challan-cum-statement for deduction under section 194M, requiring PAN/Aadhaar identification of deductor and deductee, nature and aggregate of payments, details of any section 197 certificate, whether higher rates under section 206AB apply, and transactional fields for amount paid/credited, rate and amount of tax deducted, dates of payment/deduction/deposit, payment mode, and breakup of TDS, interest, fee and total payment to enable credit to the deductee.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.