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of <h1>Form 26QE: Tax Deduction Statement for Section 194S Compliance, Effective July 1, 2022, via Notification 67/2022.</h1> Form No. 26QE is a challan-cum-statement for the deduction of tax under section 194S by specified persons, as per the Income Tax regulations. This form is governed by section 194S, rule 30 (2D) and (6D), and rule 31A(4) and 4(4D). It was introduced through Notification No. 67/2022, effective from July 1, 2022. The form facilitates the process for specified persons to report tax deductions in compliance with the mentioned section and rules.
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