TDS statement requirement under section 194-I requires the deductor to file Form 26Q quarterly without fail. Where tax is deducted under section 194-I on rent, the deductor must file a statement of tax deducted in the prescribed return format by submitting Form 26Q, and this filing is required on a quarterly basis to report amounts withheld and related particulars.
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Provisions expressly mentioned in the judgment/order text.
TDS statement requirement under section 194-I requires the deductor to file Form 26Q quarterly without fail.
Where tax is deducted under section 194-I on rent, the deductor must file a statement of tax deducted in the prescribed return format by submitting Form 26Q, and this filing is required on a quarterly basis to report amounts withheld and related particulars.
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