CBDT notifies changes in TDS Return to incorporate Section 194T

The Central Board of Direct Taxes (CBDT) has notified the changes in TDS Return to incorporate Section 194T. CBDT notified this via issuing a notification.

The Notification Download PDF Given Below:

In exercise of the powers conferred by section 295 read with section 194T of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:

1. (1) These rules may be called the Income-tax (Seventh Amendment) Rules, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II,––

(A) in Form No. 26Q, ––

(i) in the heading, after the figures and letter “194S”, the figures and letter “194T” shall be inserted;

(ii) in the Annexure, in the Note no. 16, in the Table at the end, the following shall be inserted, namely:

(B) in Form No. 27Q,––

(i) in the heading, after the figures and letter “194N”, the figures and letter “194T” shall be inserted;

(ii) in the Annexure, in the Note no. 13, in the table, for the row,–

the following rows shall be substituted, namely:

For Official Notification Download PDF Given Below: