The CBDT has amended Income-tax Rules incorporating TDS changes brought by Finance Act, 2022. The tax deducted under section 194S shall be deposited in challan-cum-statement in Form No. 26QE. Further, the certificate of deduction of tax at source shall be issued in Form No. 16E. The board has also amended rules for tax payment and furnishing of TDS statements in case of tax deducted under section 194R.
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