https://www.taxtmi.com/manuals?id=1271 Persons who deduct or collect tax must deposit amounts to the Central Government within prescribed time and furnish periodic statements in prescribed forms: salary and employer deductions in Form 24Q; non-resident payees in Form 27Q; other deductees in Form 26Q; virtual digital asset transfers in Form 26QF with specified particulars; and monthly challan-cum-statements (Forms 26QE/26QB/26QC/26QD) electronically within 30 days from the end of the month in which deduction is made. Electronic filing is mandated for specified classes of deductors; correction statements and a refund claim procedure in Form 26B are provided. Late fees and penalties apply for delayed filing. en-us Mon, 05 Oct 2015 11:36:00 +0530 Wed, 11 Feb 2026 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1271 Persons who deduct or collect tax must deposit amounts to the Central Government within prescribed time and furnish periodic statements in prescribed forms: salary and employer deductions in Form 24Q; non-resident payees in Form 27Q; other deductees in Form 26Q; virtual digital asset transfers in Form 26QF with specified particulars; and monthly challan-cum-statements (Forms 26QE/26QB/26QC/26QD) electronically within 30 days from the end of the month in which deduction is made. Electronic filing is mandated for specified classes of deductors; correction statements and a refund claim procedure in Form 26B are provided. Late fees and penalties apply for delayed filing. Manuals Income Tax Mon, 05 Oct 2015 11:36:00 +0530 https://www.taxtmi.com/manuals?id=1271