CBDT has amended Rule 31A of Income Tax Rules, 1962, Form 26A, form 26Q and following annexures to Form 26Q i.e. Deductee/Payee Wise Break Up Of TDS, Form 27EQ, annexures to Form 27EQ – Party Wise Break Up Of TCS, Form 27Q and annexures to Form 27Q-Deductee Wise Break Up Of TDS
[Notification No. 71/2021-Income Tax, Dated: June 08, 2021]