Amendments to Rules 30, 31, and 31A: New TDS Payment Deadlines for Virtual Digital Assets Transfers.

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Full Text of the Document

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....Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement / Return of TDS (Rule 31A) - New Forms - Income-tax (19th Amendment) Rules, 2022 - Notification....