Warning No. 67/2022, dated 21-06-2022 The Focal Leading body of Direct Charges (CBDT) has advised Personal duty (19th Amendment) Rules, 2022 revising the Annual assessment Rules, 1962 to integrate changes presented by the Money Act, 2022 connected with TDS. The Board has revised existing Standards 30, 31 and 31A, annexure to Shape No. 26Q, and Structure Nos. 26QB, 26QC and 26QD. The board has additionally embedded new Structure nos. 26QE and 16E also. The key changes presented by the CBDT vide Annual duty (nineteenth Amendment) Rules, 2022 have been explained underneath: 1. Charge deducted on VDA to be kept in challan-cum-articulation in Structure 26QE Another sub-rule (2D) has been embedded in Rule 30 which accommodates installment of expense deducted at source (TDS) under area 194S. Segment 194S gives that any individual, liable for paying to an inhabitant any total via thought for the exchange of a virtual computerized resource (VDA), will deduct charge at the pace of 1% of such ag
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