Tax withholding obligations: deposits accompanied by Form 26QD must be remitted electronically within 30 days and reported. Amendments require sums deducted under the withholding provision to be deposited to the credit of the Central Government within thirty days from the end of the month of deduction, accompanied by an electronic challan cum statement in Form No.26QD remitted to authorised banks; deduction certificates (Form No.16D) must be furnished to payees within fifteen days after the due date for furnishing Form No.26QD, generated from the prescribed web portal; and persons responsible for deduction must electronically file Form No.26QD with the Principal Director General/Director General of Income tax (Systems) within thirty days, with additional reporting of payments not subject to deduction under stated exemptions.