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            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.

            <h1>E-payment linkage to Form 26QB: subsequent TDS payments match via acknowledgement number for property transactions.</h1> E-payment selected after filing Form 26QB for TDS on immovable property is linked to the submitted Form 26QB by reference to the Acknowledgement number generated at the time of filing, ensuring the subsequent tax payment is attributed to that Form 26QB.

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