{"id":269391,"date":"2022-07-01T16:00:13","date_gmt":"2022-07-01T10:30:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269391"},"modified":"2022-07-01T16:22:50","modified_gmt":"2022-07-01T10:52:50","slug":"insertion-of-insertion-of-form-no-26qf-to-the-income-tax-rules-1962-vide-income-tax-20th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/01\/insertion-of-insertion-of-form-no-26qf-to-the-income-tax-rules-1962-vide-income-tax-20th-amendment-rules-2022\/","title":{"rendered":"Insertion of Form No. 26QF to the Income tax Rules, 1962 vide Income-tax (20th Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page3R_mcid93\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Board of Direct Taxes has notified <\/span>Income-tax (20th Amendment) Rules, 2022 <span dir=\"ltr\" role=\"presentation\">to amend the Income-tax Rules, 1962<\/span><\/span><span id=\"page3R_mcid94\" class=\"markedContent\">. The amendment modifies Rule 31 A dealing with <span id=\"page3R_mcid96\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\"><b>Statement of deduction of tax under section 200 (3) <\/b><\/span><\/span><span id=\"gvGazetteList_lbl_Subject_11\"> and insertion of Form No. 26QF to the Income tax Rules, 1962<\/span>.<br role=\"presentation\" \/><\/span><span id=\"page3R_mcid96\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page3R_mcid96\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In the Income-tax Rules, 1962, in rule 31A dealing with <b>Statement of deduction of tax under sub-section (3) of section 200<\/b>, a proviso has been <\/span><\/span><span id=\"page3R_mcid97\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">inserted: <\/span><\/span><span id=\"page3R_mcid99\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page3R_mcid99\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<\/span><\/span><span id=\"page3R_mcid100\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that where the exchange has, in accordance with the guidelines issued under sub<\/span><\/span><span id=\"page3R_mcid101\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid102\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">sect<\/span><\/span><span id=\"page3R_mcid103\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ion (6) of <\/span><\/span><span id=\"page3R_mcid104\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">section 194S, agreed to pay tax in relation to a transaction of transfer of a virtual digital asset, owned by it <\/span><\/span><span id=\"page3R_mcid105\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">as an alternative to tax required to be deducted by the buyer of such asset under s<\/span><\/span><span id=\"page3R_mcid106\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">e<\/span><\/span><span id=\"page3R_mcid107\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ction 194S, the <\/span><\/span><span id=\"page3R_mcid108\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">E<\/span><\/span><span id=\"page3R_mcid109\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">xchange shall deliver or cause<\/span><\/span><span id=\"page3R_mcid110\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">to be delivered, a quarterly statement of such transactions in Form No. <\/span><\/span><span id=\"page3R_mcid111\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">26QF to the Principal Director General of Income<\/span><\/span><span id=\"page3R_mcid112\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid113\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">tax (Systems) or Director General of Income<\/span><\/span><span id=\"page3R_mcid114\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid115\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">tax <\/span><\/span><span id=\"page3R_mcid116\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(Systems) or the person authori<\/span><\/span><span id=\"page3R_mcid117\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">s<\/span><\/span><span id=\"page3R_mcid118\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ed by the Principal Director General of Income<\/span><\/span><span id=\"page3R_mcid119\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid120\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">tax (Sys<\/span><\/span><span id=\"page3R_mcid121\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">tems) or the <\/span><\/span><span id=\"page3R_mcid122\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Director General of Income<\/span><\/span><span id=\"page3R_mcid123\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid124\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">tax (Systems).<\/span><\/span><span id=\"page3R_mcid125\" class=\"markedContent\"><\/span><span id=\"page3R_mcid126\" class=\"markedContent\"><\/span><span id=\"page3R_mcid127\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page3R_mcid136\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">Note: \u201c<\/span><\/span><span id=\"page3R_mcid137\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">E<\/span><\/span><span id=\"page3R_mcid138\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">xchange\u201d means a person that operates an application or platform for transferring of virtual <\/span><\/span><span id=\"page3R_mcid139\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">digital assets, which matches buy and sell trades<\/span><\/span><span id=\"page3R_mcid140\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">and execute the same on their application or <\/span><\/span><span id=\"page3R_mcid141\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">platform;<\/span><\/span><span id=\"page3R_mcid142\" class=\"markedContent\"><\/span><span id=\"page3R_mcid143\" class=\"markedContent\"><\/span><span id=\"page3R_mcid144\" class=\"markedContent\"><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page3R_mcid144\" class=\"markedContent\"><\/span><span id=\"page3R_mcid165\" class=\"markedContent\">The following sub rule is inserted in Rule 31A<br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page3R_mcid165\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<\/span><\/span><span id=\"page3R_mcid166\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(4E) The exchange r<\/span><\/span><span id=\"page3R_mcid167\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">eferred to sub<\/span><\/span><span id=\"page3R_mcid168\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid169\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">rule (1) shall, at the time of preparing of quarterly statement in Form <\/span><\/span><span id=\"page3R_mcid170\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">No. 26QF, furnish particulars of account paid or credited on which tax was not deducted in accordance <\/span><\/span><span id=\"page3R_mcid171\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">with guidelines issued under sub<\/span><\/span><span id=\"page3R_mcid172\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page3R_mcid173\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">section (6) of section 194S<\/span><\/span><span id=\"page3R_mcid174\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><span id=\"page3R_mcid175\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201d<\/span><\/span><span id=\"page3R_mcid176\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span id=\"page8R_mcid8\" class=\"markedContent\"><\/span><span id=\"page8R_mcid12\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<\/span><span dir=\"ltr\" role=\"presentation\">Form No. 26QF has been inserted dealing with <\/span><\/span><span id=\"page8R_mcid13\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Quarterly statement of tax deposited in relation to transfer of virtual digital asset.\u00a0 <\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes has notified Income-tax (20th Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment modifies <\/p>\n","protected":false},"author":8808,"featured_media":268668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-269391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Insertion of Form No. 26QF to the Income tax Rules, 1962 vide Income-tax (20th Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/01\/insertion-of-insertion-of-form-no-26qf-to-the-income-tax-rules-1962-vide-income-tax-20th-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Insertion of Form No. 26QF to the Income tax Rules, 1962 vide Income-tax (20th Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes has notified Income-tax (20th Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. 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