TDS return for virtual digital asset transfers: specified persons must file a challan cum statement in Form 26QE. Where the person responsible for deduction under the provision for TDS on payments for transfer of Virtual Digital Assets is a specified person, he is required to file a challan cum statement in Form 26QE as the prescribed TDS return.
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.
TDS return for virtual digital asset transfers: specified persons must file a challan cum statement in Form 26QE.
Where the person responsible for deduction under the provision for TDS on payments for transfer of Virtual Digital Assets is a specified person, he is required to file a challan cum statement in Form 26QE as the prescribed TDS return.
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