https://www.taxtmi.com/manuals?id=4405 Failure to electronically furnish the challan-cum-statement in Form 26QB within the prescribed time triggers a statutory fee, payable by the buyer/transferee/payer responsible for deducting TDS on the transfer of immovable property; the obligation is established by the statute and implementing rules and the fee operates as a distinct consequence for non-compliance with electronic submission requirements. en-us Fri, 29 Dec 2023 12:58:00 +0530 Tue, 02 Jan 2024 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4405 Failure to electronically furnish the challan-cum-statement in Form 26QB within the prescribed time triggers a statutory fee, payable by the buyer/transferee/payer responsible for deducting TDS on the transfer of immovable property; the obligation is established by the statute and implementing rules and the fee operates as a distinct consequence for non-compliance with electronic submission requirements. Manuals Income Tax Fri, 29 Dec 2023 12:58:00 +0530 https://www.taxtmi.com/manuals?id=4405