Question
Which form is used for filing TDS return for payments
other than salaries?Solution
Explanation: Form 26Q is a quarterly statement filed to report Tax Deducted at Source (TDS)  on non-salary payments made to residents (e.g., rent, professional fees, interest, contractors) under Section 200(3) of the Income Tax Act, 1961. It is mandatory for deductors to submit this return, which includes PAN details and challan information for payments made.Â
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