This form is used for deduction of tax under section 194-IB of the Income Tax Act. It requires details such as financial year, major and minor head codes, permanent account number or Aadhaar number, full name, complete address, PIN, mobile number, email ID, whether there is more than one tenant/lessee/payer or landlord/lessor/payee, category and status of permanent account number, property details like complete address, period of tenancy, total value of rent paid, value of rent paid in last month, whether TDS is deducted at a higher rate, amount paid/credited, date of payment/credit, rate at which tax is deducted, and mode of payment. From 1st April, 2022, provisions of section 206AB are not applicable for deduction under section 194-IB.
Form 26QC is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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