https://www.taxtmi.com/acts?id=3817 Quarterly TDS statements must be furnished in the prescribed forms to the specified income-tax systems authority, with separate forms for different categories of deductees and special challan-cum-statements for sections 194-IA, 194-IB, 194M and 194S. The rule prescribes quarterly due dates, permits paper or electronic filing subject to specified conditions, requires TAN, PAN and challan particulars, and mandates reporting of amounts on which tax was not deducted or was deducted at a lower rate because of certificates, declarations, exemptions, notifications or other specified statutory provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 14:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3817 Quarterly TDS statements must be furnished in the prescribed forms to the specified income-tax systems authority, with separate forms for different categories of deductees and special challan-cum-statements for sections 194-IA, 194-IB, 194M and 194S. The rule prescribes quarterly due dates, permits paper or electronic filing subject to specified conditions, requires TAN, PAN and challan particulars, and mandates reporting of amounts on which tax was not deducted or was deducted at a lower rate because of certificates, declarations, exemptions, notifications or other specified statutory provisions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3817