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    <title>Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.</title>
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    <description>Rule 30 prescribes the time and mode of payment of tax deducted at source and tax payable under sub-section (1A) of section 192 to the Central Government. It sets different payment timelines for Government deductors and other deductors, provides special thirty-day payment rules for specified deductions accompanied by challan-cum-statements, and allows quarterly payment in special cases for certain deductions with prior approval. It also requires Form 24G reporting for Government payments without challans and specifies electronic remittance through the Reserve Bank of India, State Bank of India or an authorised bank.</description>
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      <description>Rule 30 prescribes the time and mode of payment of tax deducted at source and tax payable under sub-section (1A) of section 192 to the Central Government. It sets different payment timelines for Government deductors and other deductors, provides special thirty-day payment rules for specified deductions accompanied by challan-cum-statements, and allows quarterly payment in special cases for certain deductions with prior approval. It also requires Form 24G reporting for Government payments without challans and specifies electronic remittance through the Reserve Bank of India, State Bank of India or an authorised bank.</description>
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