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    <title>Income-tax (19th Amendment) Rules, 2022 - Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement / Return of TDS (Rule 31A) - New Forms</title>
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    <description>Specified persons responsible for tax deduction on transfer of virtual digital assets must deduct tax and remit it electronically within thirty days from the end of the month of deduction accompanied by a challan-cum-statement in Form No.26QE, and must furnish Form No.16E to the payee within fifteen days from the due date for filing Form No.26QE; electronic filing, prescribed formats and challan details are mandated for deposit, reporting and crediting to the deductee.</description>
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      <description>Specified persons responsible for tax deduction on transfer of virtual digital assets must deduct tax and remit it electronically within thirty days from the end of the month of deduction accompanied by a challan-cum-statement in Form No.26QE, and must furnish Form No.16E to the payee within fifteen days from the due date for filing Form No.26QE; electronic filing, prescribed formats and challan details are mandated for deposit, reporting and crediting to the deductee.</description>
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