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    <title>Income-tax (Fifth Amendment) Rules, 2026. - Rule 215 - Certificate of TDS and TCS, Rule 218 - deposit of TDS and TCS, Rule 219 - Statement of TDS and TCS</title>
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    <description>From 1 October 2026, tax-deduction compliance for consideration paid or credited by a resident individual or Hindu undivided family on transfer of immovable property is brought within the certificate, deposit and statement framework for deductions under section 393(2). Rule 215&#039;s certificate coverage is expanded to include those deductions; Rule 218 expressly includes them in its scope and related transfer category; and Rule 219 extends its specified reporting coverage. The cross-reference in Rule 219(8) is corrected from sub-section (1) to sub-section (7).</description>
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      <description>From 1 October 2026, tax-deduction compliance for consideration paid or credited by a resident individual or Hindu undivided family on transfer of immovable property is brought within the certificate, deposit and statement framework for deductions under section 393(2). Rule 215&#039;s certificate coverage is expanded to include those deductions; Rule 218 expressly includes them in its scope and related transfer category; and Rule 219 extends its specified reporting coverage. The cross-reference in Rule 219(8) is corrected from sub-section (1) to sub-section (7).</description>
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