CBDT notifies challan for deposit of TDS under s. 194M

Section 194M provides for levy of TDS at the rate of sum paid or credited to a resident in a year on account of contractual work, commission, brokerage, professional fees by an individual or an HUF if the aggregate of such payments exceed INR 50 lacs.

The CBDT has notified Form 26QD (challan cum statement) for deposit of TDS under s. 194M.

 

https://www.incometaxindia.gov.in/communications/notification/notification_98_2019.pdf