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CBDT notifies Form no. 26QD for payment of tax deducted under section 194M

November 19, 2019
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The CBDT has notified Form no. 26QD (challan-cum statement) for deposit of tax deducted at source (TDS) as per the provisions of section 194M. Section 194M provides for levy of TDS, at the rate of 5% on the sum paid or credited, to a resident, in a year on account of contractual work, commission, brokerage or professional fees, by an individual or a HUF, if aggregate of such sum exceeds Rs. 50 lakhs in a year.

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