{"id":2402,"date":"2019-10-30T14:49:28","date_gmt":"2019-10-30T09:19:28","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2402"},"modified":"2019-10-30T14:52:41","modified_gmt":"2019-10-30T09:22:41","slug":"form-26q-tds-for-non-salary-deductions","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/","title":{"rendered":"Form-26Q TDS for Non-Salary Deductions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the<a href=\"https:\/\/aktassociates.com\/blog\/section-234e-of-income-tax-act\/\"> Income Tax Act<\/a> in respect of payments other than Salary which shall be discussed in this article in detail.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2405 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q.png\" alt=\"Form-26Q\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The Taxpayer or Deductor deducts tax on certain payments at the rate and on the amount as specified under the income tax act, 1961 and remits the same to the credit of the central government. After remitting such amount within the prescribed time, such a deductor or taxpayer needs to prepare a statement for such a period and deliver it to the income tax department within the prescribed time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is one of the aforesaid statements filed with the Income-tax Department on a quarterly basis in respect of the payments made other than salary. In the case of <a href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/\">TDS on Salary<\/a> payments, Form 24Q shall be filed with the Income Tax Department.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#Sections_Roofed_under_Form_26Q\" title=\"Sections Roofed under Form 26Q\">Sections Roofed under Form 26Q<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#Lower_rate_of_Tax_Deduction\" title=\"Lower rate of Tax Deduction\">Lower rate of Tax Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#Form_26Q_TDS_Return_Due_Date\" title=\"Form 26Q TDS Return Due Date\">Form 26Q TDS Return Due Date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#Applicable_Interest_to_Form_26Q_Non-Salary_TDS_Return\" title=\"Applicable Interest to Form 26Q (Non-Salary TDS Return)\">Applicable Interest to Form 26Q (Non-Salary TDS Return)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#Penalty_applicable_to_Form26Q_Non-Salary_TDS_Return\" title=\"Penalty applicable to Form.26Q (Non-Salary TDS Return)\">Penalty applicable to Form.26Q (Non-Salary TDS Return)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Sections_Roofed_under_Form_26Q\"><\/span><strong>Sections Roofed under Form 26Q<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 26Q statement shall be submitted for the payments for which tax deducted under the following prescribed sections<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">193 \u2013 TDS on Interest on securities<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194 \u2013 TDS on Dividend<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194A \u2013 TDS deducted on Interest other than Interest on Securities<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194B \u2013 TDS deducted on Winnings from lotteries and crossword puzzles<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194BB \u2013 TDS deducted on Winnings from horse race<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194C \u2013 TDS on Payment of contractor and subcontractor<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194D \u2013 TDS on Insurance commission<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194EE \u2013 TDS on Payment in respect of deposit under national savings scheme<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194F \u2013 TDS on Payments on account of repurchase of units by Mutual Funds or UTI 94F<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194G \u2013 TDS on Commission, prize, etc., on sale of lottery tickets<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194H \u2013 TDS on Commission or Brokerage<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194I(b) \u2013 TDS on Rent<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194J \u2013 TDS deducted on Fees for Professional or Technical Services<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194LA \u2013 TDS deducted on Payment of Compensation on acquisition of certain immovable property<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194LBA \u2013 TDS deducted on Certain income from units of a business trust<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194DA \u2013 TDS deducted on Payment in respect of life insurance policy<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194LBB \u2013 TDS on Income in respect of units of investment fund<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">194LBC \u2013 TDS on Income in respect of investment in securitization trust.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lower_rate_of_Tax_Deduction\"><\/span><strong>Lower rate of Tax Deduction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">On obtaining the certificate of lower deduction under section 197 of Income Tax Act,1961 by the deductee, then TDS shall be deducted on the payments made to such deductee at the rate as specified in the certificate and the same shall be reflected on the Form 26Q <a href=\"https:\/\/aktassociates.com\/blog\/online-filing-of-tds-return\/\">(TDS Return<\/a> for Non-Salary Payments)<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Form_26Q_TDS_Return_Due_Date\"><\/span><strong>Form 26Q TDS Return Due Date<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">S.No<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quarter Period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Due Date<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> April to 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> June<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> July of the Financial Year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> July to 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> October of the Financial Year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> October to 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> December<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January of the Financial Year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January to 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> March<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> May of the Financial Year immediately following the financial year in which the deduction is made<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Applicable_Interest_to_Form_26Q_Non-Salary_TDS_Return\"><\/span><strong>Applicable Interest to Form 26Q (Non-Salary TDS Return)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If TDS has not been deducted, interest at the rate of 1% per month or part of the month from the due date of deduction to the actual date of deduction shall be applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If TDS deducted but not has been deposited to the credit of Central Government, interest at the rate of 1.5% per month or part of the month from the actual date of deduction to the actual date of payment shall be applicable.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2319 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Penalty_applicable_to_Form26Q_Non-Salary_TDS_Return\"><\/span><strong>Penalty applicable to Form.26Q (Non-Salary TDS Return)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Late filing of Form 26Q- As per section 234E, a penalty of Rs.200\/- per day shall be applicable until the date of filing of return. The penalty shall be applicable for each day until the total penalty becomes equal to the TDS amount.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Non-Filing of Form 26Q- As per section 271H, in addition to the penalty under section 234E, a minimum penalty of Rs.10,000\/- and a maximum penalty of Rs.1,00,000\/- shall be applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">No penalty under section 271H shall be applicable if following conditions are satisfied<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">TDS should be deposited to the credit of the Central Government.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Applicable Interest and Late filing fees have also been deposited.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Return is filed within a period of 1year from the due date.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Form-26Q TDS for Non-Salary Deductions\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#more-2402\">Read more<span class=\"screen-reader-text\">Form-26Q TDS for Non-Salary Deductions<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Form-26Q TDS for Non-Salary Deductions AKT Associates<\/title>\n<meta name=\"description\" content=\"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form-26Q TDS for Non-Salary Deductions AKT Associates\" \/>\n<meta property=\"og:description\" content=\"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-30T09:19:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-30T09:22:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Form-26Q TDS for Non-Salary Deductions\",\"datePublished\":\"2019-10-30T09:19:28+00:00\",\"dateModified\":\"2019-10-30T09:22:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\"},\"wordCount\":678,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\",\"name\":\"Form-26Q TDS for Non-Salary Deductions AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png\",\"datePublished\":\"2019-10-30T09:19:28+00:00\",\"dateModified\":\"2019-10-30T09:22:41+00:00\",\"description\":\"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png\",\"width\":500,\"height\":300,\"caption\":\"Form-26Q TDS for Non-Salary Deductions\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Form-26Q TDS for Non-Salary Deductions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Form-26Q TDS for Non-Salary Deductions AKT Associates","description":"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/","og_locale":"en_US","og_type":"article","og_title":"Form-26Q TDS for Non-Salary Deductions AKT Associates","og_description":"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.","og_url":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/","og_site_name":"AKT Associates","article_published_time":"2019-10-30T09:19:28+00:00","article_modified_time":"2019-10-30T09:22:41+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Form-26Q TDS for Non-Salary Deductions","datePublished":"2019-10-30T09:19:28+00:00","dateModified":"2019-10-30T09:22:41+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/"},"wordCount":678,"commentCount":1,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/","url":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/","name":"Form-26Q TDS for Non-Salary Deductions AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png","datePublished":"2019-10-30T09:19:28+00:00","dateModified":"2019-10-30T09:22:41+00:00","description":"Form 26Q is a quarterly statement applicable for TDS deducted under Sub-Section (3) of Section 200 of the Income Tax Act in respect of payments other than Salary which shall be discussed in this article in detail.","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Form-26Q-TDS-for-Non-Salary-Deductions.png","width":500,"height":300,"caption":"Form-26Q TDS for Non-Salary Deductions"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Form-26Q TDS for Non-Salary Deductions"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2402"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2402"}],"version-history":[{"count":5,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2402\/revisions"}],"predecessor-version":[{"id":2409,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2402\/revisions\/2409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/2403"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}