Document text
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st June, 2022
INCOME-TAX
G.S.R. 463(E).–– In exercise of the powers conferred by section 295 read with sections 194B, 194-IA, 194R,
194S and section 206AB of the Income-tax Act, 1961, the Central Board of Direct Taxes, hereby, makes the following
rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.–– (1) These rules may be called the Income-tax (19th Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in the
Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules),
(a) in rule 30, with effect from the 1st July, 2022––
(i) after sub-rule (2C), the following sub-rule shall be inserted, namely:––
“(2D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2), any sum deducted under section 194S
by a specified person referred to in that section shall be paid to the credit of the Central Government within a
period of thirty days from the end of the month in which the deduction is made and shall be accompanied by a
challan-cum-statement in Form No. 26QE.”;
(ii) after sub-rule (6C), the following sub-rule shall be inserted, namely:––
“(6D) Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QE, the
amount of tax so deducted shall be deposited to the credit of the Central Government by remitting it
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
electronically within the time specified in sub-rule (2D) into the Reserve Bank of India or the State Bank of India
or any authorised bank.”;
(b) in rule 31, after sub-rule (3C), the following sub-rule shall be inserted with effect from the 1st July, 2022, namely:–
“(3D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), every person, being a
specified person referred to in section 194S and responsible for deduction of tax under that section shall furnish the
certificate of deduction of tax at source in Form No.16E to the payee within fifteen days from the due date for
furnishing the challan-cum-statement in Form No.26QE 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 (Systems) or the person authorised by him.”;
(c) in rule 31A, with effect from the 1st day of July, 2022––
(i) in sub-rule (4), after clause (xvi), the following clause shall be inserted, namely:––
“(xvii) furnish particulars of amount deposited being prerequisite for releasing––
(a) winnings in terms of proviso to section 194B;
(b) benefit or perquisite in terms of first proviso to sub-section (1) of section 194R; and
(c) consideration in terms of proviso to sub-section (1) of section 194S along with the challan details such as
BSR code of the bank, date of payment and challan serial number.”
(ii) after sub-rule (4C), the following sub-rule shall be inserted, namely,––
“(4D) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) of sub-rule (4), every
specified person referred to in section 194S and responsible for deduction of tax under that section shall furnish
to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the
person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-
tax (Systems), a challan-cum-statement in Form No. 26QE electronically in accordance with the procedures,
formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the
deduction is made.”.
3. In the principal rules, in Appendix II, after Form No. 16D, the following Form shall be inserted with effect from
the 1st July, 2022, namely,––
“Form No. 16E
[See rule 31(3D)]
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
Certificate No.
Last updated on
Name and address of the Deductor
Name and address of the Deductee
Permanent Account Number or Aadhaar
Number of the Deductor
Permanent Account Number or Aadhaar
Number of the Deductee
Financial Year of deduction
Summary of Transaction(s)
S. No.
Unique Acknowledgement
Number
Amount paid/credited
Date of payment/credited
(dd/mm/yyyy)
Amount of tax deducted and
deposited in respect of the
deductee
Total (Rs.)
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.)
Challan Identification number (CIN)
BSR Code of the Bank
Branch
Date on which tax deposited
(dd/mm/yyyy)
Challan Serial
Number
1.
2.
Total (Rs.)
Verification
I, …………….., son/daughter of …………. in the capacity of ……. (designation) do hereby certify that a sum of (Rs.) ………….. [Rs.
…………. (in words)] has been deducted and deposited to the credit of the 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
(Signature of person responsible for deduction of tax)
Date
Full name: ”.
[भागII—खण् ड 3(i)]
भारत का रािप् : असाधारण
15
4.
In the principal rules, in Appendix II, in form 26Q, with effect from the 1st day of July, 2022 ––
(a) for the brackets, words, figures and letters “[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D,
194DA, 194EE, 194F, 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194P,
194Q, 197A, 206AA, 206AB and rule 31A]”, the following brackets, words, figures and letters, shall be
substituted, namely:––
“[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H, 194-I,
194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194P, 194Q, 194R, 194S, 197A, 206AA, 206AB
and rule 31A]”;
(b) for the “Annexure”, the following “Annexure” shall be substituted, namely:––
“ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS
(Please use separate Annexure for each line-item in Table at Sl. No. 4 of main Form 26Q)
Details of amount paid/credited during the quarter ended…
(dd/mm/yyyy) and of tax deducted at source
BSR Code of 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 tax to be allocated among deductees/payees as in the vertical total of Col. 421
Total interest to be allocated among the deductees/payees mentioned below
Name of the
Deductor/Payer
TAN
Sl.
No.
Deductee
/payee
referen
ce
numbe
r
provide
d by
the
deduct
or/
payer,
if
availab
le
Deduct
ee/ payee
code (01-
Comp
any 02-
Other
than
comp any)
PAN of
the
deductee
/ payee
Name
of the
deduct
ee/
payee
Section
code
(See
Note
17)
Date of
payment
or credit
(dd/m
m/ yyyy)
Amount
paid or
credited
Amount of
cash
withdrawal
in excess of
Rs. 1 crore
as referred
to in section
194N
(in cases not
covered by
the first
proviso to
section
194N)
Amount of cash
withdrawal which is
in excess of Rs.
20 lakh but does not
exceed Rs 1 crore for
cases covered by
sub- clause
(a) of clause (ii) of
first proviso to
section 194N
Amount of cash
withdrawal in
excess of Rs. 1
crore for cases
covered by sub-
clause
(b) of clause
(ii) of first proviso
to section 194N
Total
tax
deducte
d
Total
tax
deposit
ed
Date of
deduction
(dd/mm/
yyyy)
Rate at
which
deducted
[412]
[413]
[414]
[415]
[416]
[417]
[418]
[419]
[419A]
[419B]
[419C]
[420]
[421]
[422]
[423]
1
2
3
Total
Reason for
non-
deduction
/ lower
deduction/
Higher
Deduction/
Threshold/
Transporter
etc. (See
notes 1 to
16)
Number
of the
certificate
under
section
197 issued
by the
Assessing
Officer
for non-
deduction
/ lower
deduction
If section code 94B-P is selected, then
provide
If section code 94R-P is selected, then
provide
If section code 94S-P is selected, then
provide
Amount
of tax
deposited
BSR
Code of
bank
Date of
payment
Challan
serial
number
Amount
of tax
deposited
BSR
Code of
bank
Date of
payment
Challan
serial
number
Amount
of tax
deposited
BSR
Code of
bank
Date of
payment
Challan
serial
number
[424]
[425]
[426A]
[426B]
[426C]
[426D]
[427A]
[427B]
[427C]
[427D]
[428A]
[428B]
[428C]
[428D]
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Verification
I, ........................................................................... , hereby certify that all the particulars furnished above are
correct and complete.
Place: …………………..
…………………………………………..
Signature of the person responsible for deducting tax at source
Date: …………………..
………….………………………………..
Name and designation of the person responsible for deducting
tax at source
Notes:
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 other than the cases mentioned in
sub-section (1F) of section 197A.
3. Write “C” if deduction is on higher rate under section 206AA on account of non-furnishing of PAN.
4. Write “D” if no deduction or lower deduction is on account of payment made to a person or class of person
on account of notification issued under sub-section (5) of section 194A.
5. Write “E” if no deduction is on account of payment being made to a person referred to in Board Circular No.
3 of 2002 dated 28th June 2002 or Board Circular No. 11 of 2002 dated 22nd November 2002 or Board
Circular No. 18/2017 dated 29th May 2017.
6. Write “Y” if no deduction is on account of payment below threshold limit specified in the Income-tax Act,
1961.
7. Write “T” if no deduction is on account of deductee or payee being transporter. PAN of deductee or payee is
mandatory [section 194C(6)].
8. Write “Z” if no deduction or lower deduction is on account of payment being notified under section
197A(1F).
9. Write “M” if no deduction or lower deduction is on account of notification issued under second proviso to
section 194N.
10. Write “N” if no deduction or lower deduction is on account of payment made to a person referred to in the
third proviso to section 194N or on account of notification issued under fourth proviso to section 194N.
11. Write “O” if no deduction is as per the provisions of sub-section (2A) of section 194LBA.
12. Write “P” if no deduction is on account of payment of dividend made to a business trust referred to in
clause (d) of second proviso to section 194 or in view of any notification issued under clause (e) of the
second proviso to section 194.
13. Write “Q” if no deduction in view of payment made to an entity referred to in clause (x) of sub-section (3)
of section 194A.
14. Write “S” if no deduction is in view of the provisions of sub-section (5) of section 194Q.
15. Write “T” if the deduction is on higher rate in view of section 206AB for non-filing of return of income.
16. List of section codes is as under:
Section
Nature of Payment
Section Code
192A
Payment of accumulated balance due to an employee
192A
193
Interest on securities
193
194
dividend
194
194A
Interest other than interest on securities
94A
194B
Winnings from lotteries and crossword puzzles
94B
Proviso to
section 194B
Winnings from lotteries and crossword puzzles where consideration is made in kind or cash is
not sufficient to meet the tax liability and tax has been paid before such winnings are released
94B-P
194BB
Winnings from horse race
4BB
194C
Payment of contractors and sub-contractors
94C
194D
Insurance Commission
94D
194DA
Payment in respect of life insurance policy
4DA
[भागII—खण् ड 3(i)]
भारत का रािप् : असाधारण
17
194EE
Payments in respect of deposits under National Savings Schemes
4EE
194F
Payments on account of repurchase of Units by Mutual Funds or UTIs
94F
194G
Commission, prize etc., on sale of lottery tickets
94G
194H
Commission or Brokerage
94H
194-I(a)
Rent
4-IA
194-I (b)
Rent
4-IB
194J(a)
Fees for Technical Services (not being professional service), royalty for sale, distribution or
exhibition of cinematographic films and call center (@2%)
94J-A
194J(b)
Fee for professional service or royalty etc. (@10%)
94J-B
194K
Income in respect of units
94K
194LA
Payment of Compensation on acquisition of certain immovable property
4LA
194LBA(a)
Certain income in the form of interest from units of a business trust to a resident unit holder
4BA1
194LBA(b)
Certain income in the form of dividend from units of a business trust to a resident unit holder
4BA2
194LB
Income in respect of units of investment fund
LBB
194LBC
Income in respect of investment in securitization trust
LBC
194N
Payment of certain amounts in cash
94N
First proviso to
section194N Payment of certain amounts in cash to non-filers
94N-F
194-O
Payment of certain sums by e-commerce operator to e-commerce participant
94O
194P
Deduction of tax in case of specified senior citizens
94P
194Q
Payment of certain sums for purchase of goods
94Q
194R
Benefits or perquisites of business or profession*
94R
First Proviso to
sub-section (1)
of section 194R
Benefits or perquisites of business or profession where such benefit is provided in kind or
where part in cash is not sufficient to meet tax liability and tax required to be deducted is paid
before such benefit is released*
94R-P
194S
Payment of consideration for transfer of virtual digital asset by persons other than specified
persons*
94S
Proviso to sub-
section(1) of
section 194S
Payment for transfer of virtual digital asset where payment is in kind or in exchange of
another virtual digital asset and tax required to be deducted is paid before such payment is
released*
94S-P
* Note:–– In relation to section 194R and section 194S, the changes shall come into effect from 1st July, 2022.”.
5.
In the principal rules, in Appendix II, for Form 26QB, the following Form shall be substituted, namely,––
“Form No. 26QB
[See section 194-IA, rule 30 and rule 31A]
Challan-cum-statement of deduction of tax under section 194-IA
Financial Year
-
Major Head Code*
Minor Head
Code*
Permanent Account Number or Aadhaar Number of Transferee /Payer/Buyer
Category of Permanent Account Number*
Status of PAN*
Full Name of Transferee/Payer/Buyer
Complete Address of Transferee/Payer/Buyer
PIN
Mobile No.
Email ID
Whether more than one transferee/payer/buyer (Yes/No)
Permanent Account Number or Aadhaar Number of Transferor /Payee/Seller
Category of Permanent Account Number*
Status of
PAN*
Full Name of Transferor/Payee/Seller
Complete Address of Transferor/Payee/Seller
PIN
Mobile No.
Email ID
Whether more than one Transferor/Payee/Seller (Yes/No)
Complete Address of Property transferred
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PIN
Date of agreement/
booking**
Total Value of Consideration
(amount in Rs.)
Payment in
installment or lump-
sum
Whether TDS is deducted at Higher rate as per section 206AB (Yes/No)***
Whether it is last instalment?
Yes No
Total amount paid/
credited in previous
installments, if any (in
Rs.)
(A)
Amount
paid/
credited
currently
(B)
Total Stamp duty
value of the
Property (in Rs.)
(C)
Amount on
which TDS to
be deducted
(D)
(see note 1)
Date of
payment/
credit**
Rate at
which
deducted
(see note
2)
Amount of
tax
deducted at
source
(see note 3)
Date of
Deduction**
Whether stamp duty value is higher than sale consideration
Yes No
Date of
Deposit**
Mode of payment
Simultaneously e-tax payment e-tax payment on subsequent date
Details of payment of tax deducted at source (amount in Rs.)
TDS (Income Tax)(Credit of tax to the deductee shall be given for this amount
Interest
Fee
Total Payment
Total payment in words (in Rs.)
Crores
Lakhs
Thousands
Hundreds
Tens
Units
Unique Acknowledgement no. (generated by TIN)
*To be updated automatically
**In dd/mm/yyyy format
*** From 1st April, 2022, provisions of section 206AB are not applicable in case of tax deduction under section 194-
IA.
Notes:
1. (a) In case of installment, where it is not last installment, (A+B);
(b) in any other case (i.e., last installment or lump sum payment), (A+B) or (C), whichever is higher.
2. Tax to be deducted at higher rates in case provisions of section 206AB is applicable. ***
3. (a) In case of installment, where it is not last installment, TDS on (A+B) as reduced by the TDS in earlier
instalments, if any;
(b) In any other case (i.e., last installment or lump sum payment), TDS on (A+B) or (C), whichever is higher,
as reduced by TDS paid on earlier instalments, if any.”.
6.
In the principal rules, in Appendix II, for Form 26QC, the following Form shall be substituted, namely:––
“FORM NO. 26QC
[See section 194-IB, rule 30(2B) and (6B) and rule 31A(4B)]
Challan-cum-statement of deduction of tax under section 194-IB
Financial
Year
Major Head Code*
2
0 Minor Head Code*
8
0
0
[Permanent Account Number or Aadhaar Number] of Tenant/lessee/Payer
Full Name of Tenant/lessee/Payer*
Complete Address of Tenant/lessee/Payer
PIN
Mobile No.
Email ID
Whether more than one Tenant/lessee/Payer (Yes/No)
Permanent Account Number or Aadhaar Number of Landlord/Lessor/Payee
Category of Permanent Account Number*
Status of Permanent Account Number*
Full Name of Landlord/Lessor/Payee
[भागII—खण् ड 3(i)]
भारत का रािप् : असाधारण
19
Complete Address of Landlord/Lessor/Payee
PIN
Mobile No.
Email
ID
Whether more than one Landlord/Lessor/Payee (Yes/No)
Complete Address of property rented
PIN
Period of
Tenancy***
Total Value of Rent Paid
(Amount in Rs.)
Value of Rent Paid in Last Month
(Amount in Rs.)
Whether TDS is deducted at Higher rate as per section 206AB (Yes/No)****
Amount Paid/Credited (in Rs.)
Date of
payment/credit
**
Rate at which deducted
(see note 1)
Amount
of tax
deducted
at source
Date of Deduction**
Date of
Deposit**
Mode of payment
Simultaneous e-tax payment
e-tax payment on subsequent date
Details of Payment of Tax Deducted at Source (Amount in Rs.)
TDS (Income Tax) (Credit of tax to the deductee shall be given for this
amount)
Interest
Fee
Total payment
Total Payment in words (in Rs.)
Crores
Lakh
Thousands Hundreds
Ten
Units
*To be updated automatically
**In dd/mm/yyyy format.
***Against period of tenancy, the number of months the property is rented for the financial year may be mentioned.
****From 1st April, 2022, provisions of section 206AB are not applicable in case of deduction under section 194-IB.
Note: Tax to be deducted at higher rates in case provisions
of section 206AB is applicable. ****”.
7.
In the principal rules, in Appendix II, for Form 26QD, the following Form shall be substituted, namely,––
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
Financia
l Year
-
Major Head Code*
Minor Head Code*
Permanent Account Number (PAN) or Aadhaar No. of deductor
Full Name of Deductor*
Complete Address of
deductor
PIN
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Mobile No.
Email ID
Permanent Account Number (PAN) or Aadhaar no. of Deductee
Category of
PAN*
Status of PAN*
Full Name of Deductee
Complete Address of Deductee
PIN
Mobile No.
Email ID
Nature of payment (work in pursuance of a contract/ commission/ brokerage or fees for professional services)
Date of contract/agreement**
Aggregate of payments/credit during the period from 1st April to the end of the month in which the
payment has been made/ credited.
Is it a case of non-deduction/Lower
deduction on account of certificate under
section 197?
(Please Tick Yes/No)
Yes
No
Number of the certificate under section 197 issued by the Assessing
Officer for non-deduction or lower deduction.
Whether TDS is deducted at higher rate as per section 206AB (Yes/No)***
Amount paid/credited (in Rs.)
Date of
payment/cr
edit**
Rate at which deducted
(see note 1)
Amount of tax deducted
at source
Date of deduction**
Date of deposit**
Mode of payment
Simultaneous e-tax payment
e-tax payment on subsequent date
Details of Payment of Tax Deducted at Source (Amount in Rs.)
TDS (Income Tax) (Credit of tax to the deductee shall be given for this amount)
Interest
Fee
Total payment
Total payment in Words (in Rs.)
rores
Lakhs
Thousands
Hundreds
Tens
Units
* To be updated automatically
** In dd/mm/yyyy format.
*** From 1st April, 2022, provisions of section 206AB are not applicable in case of deduction under section 194M.
Note: Tax to be deducted at higher rates in case provisions
of section 206AB is applicable. ***”.
8.
In the principal rules, in Appendix II, after Form 26QD, the following Form shall be inserted with effect from
1st July, 2022, namely:––
“Form No. 26QE
[See section 194S, rule 30 (2D) and (6D) and rule 31A(4) and (4D)]
Challan-cum-statement of deduction of tax under section 194S by specified persons
Financial Year
-
Major Head
Code*
Minor Head Code*
Permanent Account Number or Aadhaar Number of deductee
Category of Permanent Account Number*
Status of PAN*
Full Name of deductee
Complete Address of deductee
PIN
Mobile No.
Email ID
Permanent Account Number or Aadhaar Number of deductor
Category of Permanent Account Number*
Status of PAN*
Full Name of deductor
[भागII—खण् ड 3(i)]
भारत का रािप् : असाधारण
21
Complete Address of deductor
PIN
Mobile No.
Email ID
Date of transfer of
Virtual digital asset
(VDA)
Total Value of Consideration (amount
in Rs.)
Whether payment made in kind or
in exchange of another VDA
YES
NO
If yes, then provide
Challan
identification
number
BSR code of
bank branch
Date on which tax deposited
Challan serial number
Amount of tax paid (in
Rs.)
Amount paid/ credited either in cash or kind or
in exchange of another VDA (in Rs.)
Date of payment/
credit**
Rate at which
deducted
Amount of tax
deducted at source
Date of Deduction**
Date of Deposit**
Mode of payment
Simultaneously e-tax payment
e-tax payment on subsequent date
Details of payment of tax deducted at source (amount in Rs.)
TDS (Income Tax)(Credit of tax to the deductee shall be given for this amount)
Interest
Fee
Total Payment
Total payment in words (in Rs.)
Crores
Lakhs
Thousands
Hundreds
Tens
Units
Unique Acknowledgement no. (generated by TIN)
*To be updated automatically
**In dd/mm/yyyy format”.
[Notification No. 67/2022/F. No. 370142/23/2022-TPL]
ANKIT JAIN, Under Secy.
Note.– The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)
vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification
number G.S.R. 458(E) dated 17.06.2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
