TDS certificate requirement: specified persons must issue the prescribed form after withholding on virtual digital asset transfers. The deductor who is a specified person must issue a TDS certificate in Form No. 16E to the assessee within fifteen days from the due date of furnishing the challan-cum-statement in Form No. 26QE where tax is deducted on transfer of Virtual Digital Assets.
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 certificate requirement: specified persons must issue the prescribed form after withholding on virtual digital asset transfers.
The deductor who is a specified person must issue a TDS certificate in Form No. 16E to the assessee within fifteen days from the due date of furnishing the challan-cum-statement in Form No. 26QE where tax is deducted on transfer of Virtual Digital Assets.
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