Income Tax

CBDT notifies new Rule 133 for furnishing details of TDS u/s 194BA. Form 16 revised

CBDT has notified new Income Tax Rule 133 for furnishing details of TDS u/s 194BA in quarterly TDS Statements . Salary Certificate Form 16 revised form AY 2024-25 

The CBDT has notified the Income-tax (Fifth Amendment) Rules, 2023 prescribing furnishing details of TDS u/s 194BA in the quarterly TDS Statement/Returns i.e. Form 2. Salary Certificate Form 16 has also been revised w.e.f. AY 2024-25.

The newly inserted Rule 133 prescribes formula for calculating net winnings from online games. 

Apert from above, Form No. 16 (Salary Certificate) has also been revised with effect from 1st July 2023 and shall be applicable for the assessment year 2024-25 and subsequent assessment years.

Download CBDT Notification No. 28 of 2023 Click Here >>

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