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    <title>Which form is required to be issued as a TDS certificate if tax is deducted by a specified person under section 194S?</title>
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    <description>The deductor who is a specified person must issue a TDS certificate in Form No. 16E to the assessee within fifteen days from the due date of furnishing the challan-cum-statement in Form No. 26QE where tax is deducted on transfer of Virtual Digital Assets.</description>
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      <description>The deductor who is a specified person must issue a TDS certificate in Form No. 16E to the assessee within fifteen days from the due date of furnishing the challan-cum-statement in Form No. 26QE where tax is deducted on transfer of Virtual Digital Assets.</description>
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