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of <h1>Tax Deductors: Claim Refunds Using Form 26B for Payments Under Chapter XVII-B, Ensure No Outstanding Demands Exist.</h1> Form No. 26B is used by a tax deductor to claim a refund for sums paid under Chapter XVII-B of the Income-tax Act, 1961. The form requires the deductor's details, including bank account information and Tax Deduction and Collection Account Number (TAN). It also requires information on the sums paid to the Central Government, including challan identification numbers, amounts, and periods. The deductor must certify that the refund claimed has not been claimed elsewhere and that there are no outstanding demands under Chapters XVII-B or XVII-BB. The form includes specific instructions for refunds related to tax deducted under section 194-IA.
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