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:-
- 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.
- 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
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.”.
- 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.
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: ”.
- 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]
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