The Income-tax (14th Amendment) Rules, 2019.

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....th in which the deduction is made and shall be accompanied by a challan-cum-statement in Form No. 26QD."; (b) after sub-rule (6B), the following sub-rule shall be inserted, namely:- "(6C) Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QD, the amount of tax so deducted shall be deposited to the credit of the Central Government by remitting it electronically within the time specified in sub-rule (2C) into the Reserve Bank of India or the State Bank of India or any authorised bank.". 3. In the principal rules, in rule 31, after sub-rule (3B), the following sub-rule shall be inserted , namely:- " "(3C) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person responsible for deduction of tax under section 194M shall furnish the certificate of deduction of tax at source in Form No.16D to the payee within fifteen days from the due date for furnishing the challan-cum-statement in Form No.26QD under rule 31A after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Syste....

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.... DETAILS OF TAX DEPOSITED TO THE CREDIT OF THE CENTRAL GOVERNMENT FOR WHICH CREDIT IS TO BE GIVEN TO THE DEDUCTEE S.No. Amount of tax deposited in respect of deductee (Rs) BSR Code of the Challan Identification Number Date on which tax deposited (dd/mm/yyyy) 1 2 Total (Rs.) Bank Branch Verification Challan Serial Number [ भाग II-खण्ड 3 ( i ) ] I... ,son/daughter of in the capacity of भारत का राजपत्र : असाधारण 17 (Designation) do hereby certify that a sum of (Rs.)........ ..[Rs. ..(in words)] has been deducted and deposited to the credit of Central Government. I further certify that the information given above is true, complete and correct and is based on the books of account, documents, challan-cum-statement of deduction of tax, TDS deposited and other available records. Place Date (b) In Form No. 26Q- (i) for the brackets, words, figures and letters (Signature of the person responsible for deduction of tax) Full Name: "[See sections 193, 194, 194A,....

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....ayer, if available Other than (dd/mm/ withdrawal in excess of Rs. 1 crore as referred Total tax deducted Total tax deposited Date of Rate at deduction which (dd/mm/yyyy) deducted yyyy) to in section 194N [412] Total [PART II-SEC. 3(i)] Reason for non- Number of the deduction/ certificate under lower section 197 issued deduction/ Higher Deduction/ Threshold/ Transporter etc. by the Assessing Officer for non- deduction/lower deduction (See notes 1 to 7) [413] [414] [415] [416] [417] [418] [419] [419A] [420] [421] [422] [423] [424] [425] 1 2 3 I, Place: Date: Notes: Verification hereby certify that all the particulars furnished above are correct and complete. Signature of the person responsible for deducting tax at source Name and designation of the person responsible for deducting tax at source 1. Write "A" if "lower deduction" or "no deduction" is on account of a certificate under section 197. 2. Write "B" if no deduction is on account of declaration under section 197A. [ भाग II-à....

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....bile No. Permanent Account Number (PAN) Or Aadhaar Number of Deductee Category of PAN* Full Name of Deductee Complete Address of Deductee Mobile No. THE GAZETTE OF INDIA: EXTRAORDINARY "Form No.26QD [See section 194M, rule 30(2C), rule 30(6C) and rule 31A (4C)] Challan-cum-statement of deduction of tax under section 194M Major Head Code* Minor Head Code* PIN Email ID Status of PAN* Nature of payment (work in pursuance of a contract/commission/brokerage or fees for professional services) Date of Contract/Agreement** Is it a case of non-deduction/Lower deduction on account of certificate under section 197? (Please Tick Yes/No) Yes No Email ID PIN Aggregate of payments/credit during the period from 1st April to the end of the month in which the payment has been made/credited. Number of the certificate under section 197 issued by the Assessing Officer for non-deduction or lower deduction. Amount Paid/Credited (in Rs.) Date of Deposit** Date of payment/credit** [PART II-SEC. 3(i)] Rate at which deducted Amount of tax deducted at source Date of Deduction** ....

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....f branch/Receipt Number of Form No.24G Date on which challan deposited/Transfer voucher date (dd/mm/yyyy) Challan Serial Number / DDO Serial No. of Form No.24G Amount as per Challan Total TDS to be allocated among deductees/payees as in the vertical total of Col. 726 Total interest to be allocated among the deductees/payees mentioned below Name of the Deductor/Payer TAN [PART II-SEC. 3(i)] Whether Nature Unique of Acknow- Countr y to Which remit- corresponding tance is Remit-ledgement of the Form No. made 15CA, if available Email ID Contact Address Tax of number of deductee/of payee Identifi- deductee/ cation deductee/payee in Number/ payee country Unique of identifica- residence tion than Sl. Deductee Deductee PAN of No. Payees / Payee the reference code (01- deductee/ deductee number Company payee payee provided 02-Other [see Note by the 6] Name of Sectio the n code (See Note 5) Date of in excess yyy) deductor company) /payer, if available of Rs. 1 crore as referred to in section 194N Amount Am....