Quarterly statement of TDS - virtual digital asset (VDA) - Income-tax (20th Amendment) Rules, 2022 - Amends Rule 31A and inserts Form 26QE

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..... x (20th Amendment) Rules, 2022. (2) They shall come into force from 1st day of July, 2022. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31A , (i) after sub-rule (1), the following shall be inserted, namely:- Provided that where the 1 [ Exchange ] has, in accordance with the guidelines issued under sub-section (6) of section 194S, agreed to pay tax in relation to a transaction of transfer of a virtual digital asset, owned by it as an alternative to tax required to be deducted by the buyer of such asset under section 194S, the Exchange shall deliver or cause to be delivered, a quarterly statement of such transactions in Form No. 26QF to the Principal Director General of Incom .....

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..... : 4. Financial year : 5. Details of transactions : (A) Details of tax 5 [ paid ] with respect of transactions referred to in proviso to sub-rule (1) of rule 31A: S. No. Name of buyer/ broker Address of buyer/ broker PAN of buyer/ broker Date of trans-action Value of VDA bought by buyer/ broker No. of VDA bought by buyer/ broker Total consi-deration 1% .....

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..... Verification I , in my capacity as of ..do hereby certify that the information 7 [ furnished ] above is correct and complete. Place: ............................... .....

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