Form No.26QD is used for reporting deductions made under section 194M of the Income-tax Act, 1961. The form requires details such as financial year, major and minor head codes, PAN or Aadhaar numbers, full names, complete addresses, nature of payment, date of contract/agreement, aggregate payments, certificate under section 197, deduction at higher rates under section 206AB, tax paid/credited, interest, fee, and total payment. The form is governed by rules 30(2C), 30(6C), and 31A (4C) of the Income-tax Rules, 1962. It was substituted by the Income-tax (Nineteenth Amendment) Rules, 2022, with effect from June 21, 2022.
Obrazac 26QD je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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