Form 26QB:- As per section 194-IA of the income tax act, preventing the underpayment of tax on TDS, where it is deducted in the year of 1961 (from now on referred to as “Act”), Form 16B has to be furnished by the TDS removing a person to the receiver within 15 days from the due date of furnishing challan cum statement in Form 26QB, by submitting duly filled challan cum statement in Form 26QB for every month to his authorized CPIC or tax collection branch.
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