Form No- 26QB Statement of Deduction of Tax - Summary
Form No. 26QB is the Income Tax Department’s English challan-cum-statement for TDS under section 194-IA of the Income-tax Act, 1961. The two-page form covers buyer and seller details, property and payment amounts, TDS calculation, and payment records; this version was substituted in 2022.
Form 26QB applies to credit or payment events up to 31 March 2026. For events from 1 April 2026, the Department directs filers to use Form 141, with property TDS reported in Schedule B. Check the Income Tax Department’s TDS transition guidance and the official Form 26QB record for the correct form and version.
