https://www.taxtmi.com/acts?id=53612 Rule 218 prescribes the time and mode for payment of tax deducted or collected at source, and tax payable under section 392(2)(a), to the credit of the Central Government. It sets different deposit timelines for Government offices and other deductors or collectors, including same-day payment without challan, payment within seven days after month-end in specified cases, and a thirty-day period with challan-cum-statement for rent, immovable property transfers, contract payments, professional fees, commission or brokerage, and transfer of a virtual digital asset. It also provides for quarterly payment in special cases, reporting duties for Government accounting officers, and payment through authorised banks or electronic remittance. en-us Sat, 21 Mar 2026 09:46:36 +0530 Wed, 08 Apr 2026 10:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53612 Rule 218 prescribes the time and mode for payment of tax deducted or collected at source, and tax payable under section 392(2)(a), to the credit of the Central Government. It sets different deposit timelines for Government offices and other deductors or collectors, including same-day payment without challan, payment within seven days after month-end in specified cases, and a thirty-day period with challan-cum-statement for rent, immovable property transfers, contract payments, professional fees, commission or brokerage, and transfer of a virtual digital asset. It also provides for quarterly payment in special cases, reporting duties for Government accounting officers, and payment through authorised banks or electronic remittance. Act-Rules Income Tax Sat, 21 Mar 2026 09:46:36 +0530 https://www.taxtmi.com/acts?id=53612