{"id":500,"date":"2022-07-12T20:20:05","date_gmt":"2022-07-12T19:20:05","guid":{"rendered":"https:\/\/cacmacsyouth.com\/?p=500"},"modified":"2022-07-12T20:20:06","modified_gmt":"2022-07-12T19:20:06","slug":"amendment-of-income-tax-rule-31a-and-insertion-of-form-no-26qf-notification-no-73-2022-income-tax","status":"publish","type":"post","link":"https:\/\/cacmacsyouth.com\/?p=500","title":{"rendered":"Amendment of Income Tax rule 31A and insertion of Form No. 26QF (Notification No. 73\/2022 &#8211; Income Tax)"},"content":{"rendered":"\n<p>Amendment of Income Tax rule 31A and insertion of Form No. 26QF (Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter) vide Notification No. 73\/2022- Income Tax Dated 30th June, 2022.<\/p>\n\n\n\n<p>NOW THE QUESTION ARISES REGARDING 194S<\/p>\n\n\n\n<p>Any person (Resident or Non-resident), who is responsible for paying to any resident, any sum by way of consideration for transfer of virtual digital assets (VDA) to deduct\u00a0tax at source\u00a0(TDS) at a rate of 1%.<\/p>\n\n\n\n<p><a href=\"http:\/\/cacmacsyouth.com\/wp-content\/uploads\/2022\/07\/notification-no-73-2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/cacmacsyouth.com\/wp-content\/uploads\/2022\/07\/notification-no-73-2022.pdf<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"http:\/\/cacmacsyouth.com\/wp-content\/uploads\/2022\/07\/notification-no-73-2022.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Embed of notification-no-73-2022..\"><\/object><a id=\"wp-block-file--media-520a228f-e4f1-45dd-968b-542c1b5e3c7f\" href=\"http:\/\/cacmacsyouth.com\/wp-content\/uploads\/2022\/07\/notification-no-73-2022.pdf\">notification-no-73-2022<\/a><a href=\"http:\/\/cacmacsyouth.com\/wp-content\/uploads\/2022\/07\/notification-no-73-2022.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-520a228f-e4f1-45dd-968b-542c1b5e3c7f\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Amendment of Income Tax rule 31A and insertion of Form No. 26QF (Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter) vide Notification No. 73\/2022- Income Tax Dated 30th June, 2022. NOW THE QUESTION ARISES REGARDING 194S Any person [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[12],"class_list":["post-500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-income-tax"],"_links":{"self":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=500"}],"version-history":[{"count":1,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/500\/revisions"}],"predecessor-version":[{"id":503,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/posts\/500\/revisions\/503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=\/wp\/v2\/media\/502"}],"wp:attachment":[{"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cacmacsyouth.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}