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<h1>Understanding Form 26Q: Quarterly Tax Deduction Details under Section 200(3) of Income-Tax Act for Non-Salary Payments</h1> Form 26Q is a quarterly statement for tax deduction under section 200(3) of the Income-Tax Act, 1961, concerning payments other than salary. It requires details such as the Tax Deduction and Collection Account Number (TAN), Permanent Account Number (PAN) or Aadhaar Number, financial year, and whether the statement has been previously filed. The form includes sections for deductor details, tax deducted and paid, and a breakdown of amounts paid to deductees. Verification by the responsible person is mandatory, and specific codes are used for various payment types and reasons for non-deduction or lower deduction.