Rent withholding tax must be deposited electronically within 30 days and Form 16C furnished after filing Form 26QC. Deductors must deposit tax withheld on rent to the Central Government within thirty days from month-end with Form No.26QC and remit electronically to specified banks; furnish Form No.16C to the payee within fifteen days after the due date for Form No.26QC; and submit Form No.26QC electronically to the designated Income-tax Systems authority within thirty days, with prescribed procedures, formats and form contents inserted into the rules.
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Provisions expressly mentioned in the judgment/order text.
Rent withholding tax must be deposited electronically within 30 days and Form 16C furnished after filing Form 26QC.
Deductors must deposit tax withheld on rent to the Central Government within thirty days from month-end with Form No.26QC and remit electronically to specified banks; furnish Form No.16C to the payee within fifteen days after the due date for Form No.26QC; and submit Form No.26QC electronically to the designated Income-tax Systems authority within thirty days, with prescribed procedures, formats and form contents inserted into the rules.
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