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<h1>New Income-tax Rules: Pay Section 194M Deductions to Government Within 30 Days; Electronic Submissions & Section 194N Exemptions Added.</h1> The Income-tax (14th Amendment) Rules, 2019, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Key changes include the requirement for sums deducted under section 194M to be paid to the Central Government within thirty days of deduction, accompanied by a challan-cum-statement in Form No. 26QD. Additionally, a certificate of tax deduction in Form No. 16D must be furnished to the payee within fifteen days of the due date for the challan-cum-statement. The amendments also introduce new sub-rules concerning electronic submission of tax-related documents and specify exemptions under section 194N.