Section 269SS of the Income Tax Act, prohibits a person from accepting loans, deposits, or advances in relation to a transfer of an immovable property of Rs. 20,000 or more in cash. Such transfers must be received through prescribed banking modes such as account payee cheque, bank draft or electronic transfer. The Rs. 20,000 limit applies to transactions to:Per personPer daySingle transactionIn simple terms, a person cannot accept a loan, advance or deposits of Rs.

ITR-4 (Sugam) is an income tax return for resident individuals, HUFs and firms with total income up to Rs. 50 lakhs and having business or professional income under the presumptive taxation scheme as per Sections 44AD, 44ADA or 44AE along with salary, one house property and other incomes. Tax audit is generally not applicable for ITR-4 as it is designed for small taxpayers with business income. However, tax audit becomes applicable when income crosses certain limits. ITR-4 (Sugam) – Key Details You Should KnowCriteriaDetailsEligibilityResident individuals, HUF and firm with business income under presumptive taxation.Not EligibleBusiness income not under presumptive scheme, capital gains, more then one house propertyDue Date31st August 2026Income LimitRs. 50 lakhWho Can File ITR-4?ITR-4 is to be filed by the individuals/HUF/Partnership firm who fulfill the following conditions:Is a Resident of India as per Income Tax ActHaving Business or Professional IncomeIncome from business calculated under Section 44AD or 44AEIncome from profession calculated under Section 44ADALong-term capital gains income on equity share & mutual funds up to Rs. 1.25 lakhs (having no brought-forward or carry-forward capital loss)Should not have income from more than one house propertyWho Cannot Not File ITR-4?An individual whose total income exceeds rupees 50 lakhs.An individual who is either a director in a company An individual who has invested in unlisted equity shares cannot use this form.An individual, HUF or partnership firm who is required to maintain the books of accounts under the Income-tax Act, 1961.Resident but not ordinarily residents (RNOR) and Non-residentsIndividuals  who have earned income through the following means: Lottery, racehorses, legal gambling, etc.Individual who has more than one house propertyTaxable capital gains (short-term and long-term)Agricultural income exceeding Rs 5,000A resident that has assets (including financial interest in any entity) outside India or is a signing authority in any account located outside IndiaIndividuals claiming relief of foreign tax paid or double taxation relief under section 90/90A/91Gains from Virtual Digital Assets (Crypto currency)Individuals for whom the TDS has been deducted under Section 194NDue Date to File ITR-4 For FY 2025-26 (AY 2026-27)The last date to file ITR-4 for FY 2025-26 (AY 2026-27) was changed in Budget 2026 to 31st August 2026 for non-audit taxpayers.

Income from house property encompasses rental earnings from residential or commercial buildings, as well as adjoining land, owned by a taxpayer. Governed by Sections 22 to 27 of the Income Tax Act, it allows deductions such as the standard deduction, interest on housing loans, and property taxes. What is Income from House Property?Income from House Property refers to rental income earned from letting out a building or land appurtenant thereto (such as parking space, garden, or courtyard). This includes residential houses, offices, shops, factories, or commercial complexes.In short, any rental income from a property owned by a taxpayer whether residential or commercial will be taxed under "Income from House Property," unless it is used for their own business or treated as business activity.As per Section 22 of the Income Tax Act, 1961, such income is taxable under the head "Income from House Property" if the following conditions are satisfied:The property must consist of a building or part of a building, along with land attached to it.The taxpayer must be the legal owner (or deemed owner under Section 27) of the property.The owner should not use the property for their own business or profession. If it is used for business purposes, the income is taxable under Profits and Gains from Business or Profession instead.Key Points to NoteRental income only – Income must be like rent or lease, whether received in periodic intervals or as a lump sum.Building and attached land – Rent received for land appurtenant to the building (e.g., parking lot, garden) is also considered house property income. However, if the payment is primarily for land, it is taxed under 'Income from Other Sources'.Not a business activity – If the taxpayer is in the full-fledged business of renting properties, the income is taxed as Business Income and not as House Property Income.Example: Renting out one apartment = House Property Income.Running a hostel with multiple rooms = Business Income.Residential or commercial property – Both residential and commercial rentals are treated as income from house property.Ownership is essential – The taxpayer must own the property.

India has a vast coastline of 7,517 km and 13 major ports. Since our country conducts a major portion of its trade through shipping, tax provisions related to the same need to be clearly defined. Both Section 44B and Section 172 of the Income-tax Act 1961 deal with tax provisions for the shipping business. These sections simplify the taxes in the shipping business, encouraging investments and economic growth.Read further to understand the tax provisions for these sections.What Is Section 44B Of Income Tax Act?Section 44B is a part of the presumptive taxation scheme under the Income Tax Act. It deals with the taxation of profits on shipping businesses carrying passengers or goods to or from an Indian port in relation to non-residents or foreign companies. What Is Foreign Shipping Business? Any ship belonging to or chartered by a non-resident that carries passengers, livestock, mail or goods shipped at a port in India. Any amount received in relation to such carriage shall be treated as income from the shipping business.

The presumptive taxation scheme simplifies income tax compliance for small businesses, professionals, and freelancers by allowing them to declare income as a fixed percentage of turnover without maintaining detailed books of accounts. Governed under Sections 44AD and 44ADA, it reduces audit requirements, eases record-keeping, and ensures smoother filing of returns while offering significant tax-saving opportunities for eligible taxpayers.Key HighlightsAllows small businesses, professionals, and freelancers to declare income as a fixed percentage of turnover without maintaining detailed books of accounts.Once opted, presumptive taxation must be followed for five consecutive years; if exited early, re-entry is not allowed for the next 5 years.Advance Tax: Under the presumptive taxation scheme, the assessee must pay the entire advance tax in a single installment on or before 15th March of the financial year.What is a Presumptive Taxation Scheme?Freelancers, professionals, and business owners must report their income under "Profits and Gains from Business or Profession" in the Income Tax Return (ITR). Tax is calculated after deducting eligible business expenses. To simplify compliance, taxpayers can opt for the presumptive taxation scheme under Section 44ADA for professionals or Section 44AD for businesses, avoiding the need to maintain detailed books of accounts. Under the presumptive taxation scheme, taxpayers can declare their income as a percentage of their turnover.What are Books of Accounts?Books of accounts means a record of all income, expenses, assets and liabilities of your business.

ITR-3 is the income tax return form for individuals and HUFs having income from a proprietary business or profession. It is applicable when the taxpayer maintains regular books of accounts and total income exceeds Rs. 50 lakhs.ITR-3 – Key Details You Should KnowCriteriaDetailsEligibilityIndividuals & HUFs having business or professional incomeDue Date31st August 2026 (Non-audit Taxpayers)31st October 2026 (Audit Taxpayers)Income LimitExceeds Rs. 50 lakhsWho Can File ITR-3?Individuals and HUFsCarrying on business under presumptive schemeCarrying on ProfessionIncome From Dividend/InterestIncome from freelancing or consultancyIncome from F&O Trading/Intraday/Share TradingThe return may include income from house property, salary/pension, capital gains, and other sources.Remuneration received from a partnership firm (Not from LLPs)Who Cannot File ITR-3?No persons other than individuals & HUF are eligible to file ITR -3 Form.Individuals & HUFs not having income by way of business or profession or partnership firm are not eligible to file the ITR-3 Form. In other words, any person who is eligible to file ITR-1, ITR-2 and ITR-4 is not eligible to file ITR-3.Last Date to File ITR 3 for FY 2025-26 (AY 2026-27)For non-audit cases, the due date  to file ITR-3 for FY 2025-26 (AY 2026-27) is 31st August 2026 and for accounts requiring audit, the due date is 31st October 2026.What is the Structure of ITR-3?Part APart A-GEN: General information and Nature of BusinessPart A-BS: Balance Sheet as of March 31, 2021, of the Proprietary Business or ProfessionPart A- Manufacturing Account: Manufacturing Account for the financial year 2020-21Part A- Trading Account: Trading Account for the financial year 2020-21Part A-P&L: Profit and Loss for the financial Year 2020-21Part A-OI: Other Information (optional in a case not liable for audit under Section 44AB)Part A-QD: Quantitative Details (optional in a case not liable for audit under Section 44AB)After this, there are the following schedules.Schedule-S: Computation of income under the head Salaries.Schedule-HP: Computation of income under the head Income from House PropertySchedule BP: Computation of income from business or professionSchedule-DPM: Computation of depreciation on plant and machinery under the Income-tax ActSchedule DOA: Computation of depreciation on other assets under the Income-tax ActSchedule DEP: Summary of depreciation on all the assets under the Income-tax ActSchedule DCG: Computation of deemed capital gains on the sale of depreciable assetsSchedule ESR: Deduction under section 35 (expenditure on scientific research)Schedule-CG: Computation of income under the head Capital gains.Schedule 112A: Details of Capital Gains where section 112A is applicableSchedule 116AD(1)(b)(iii)Proviso: For Non-Residents Details of Capital Gains where section 112A is applicable.Schedule-OS: Computation of income under the head Income from other sources.Schedule-CYLA-BFLA: Statement of income after set off of current year’s losses and Statement of income after set off of unabsorbed loss brought forward from earlier years.Schedule-CYLA: Statement of income after set off of current year’s lossesSchedule BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier years.Schedule CFL: Statement of losses to be carried forward to future years.Schedule- UD: Statement of unabsorbed depreciation.Schedule ICDS – Effect of Income Computation Disclosure Standards on ProfitSchedule- 10AA: Computation of deduction under section 10AA.Schedule 80G: Statement of donations entitled for deduction under section 80G.Schedule RA: Statement of donations to research associations etc. entitled for deduction under section 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)Schedule- 80IA: Computation of deduction under section 80IA.Schedule- 80IB: Computation of deduction under section 80IB.Schedule- 80IC/ 80-IE: Computation of deduction under section 80IC/ 80-IE.Schedule VI-A: Statement of deductions (from total income) under Chapter VIA.Schedule AMT: Computation of Alternate Minimum Tax Payable under Section 116JCSchedule AMTC: Computation of tax credit under section 116JDSchedule SPI: Statement of income arising to spouse/ minor child/ son’s wife or any other person or association of persons to be included in the income of the assessee in Schedules-HP, BP, CG and OS.Schedule SI: Statement of income which is chargeable to tax at special ratesSchedule-IF: Information regarding partnership firms in which assessee is a partner.Schedule EI: Statement of Income not included in total income (exempt incomes)Schedule PTI: Pass through income details from a business trust or investment fund as per section 116UA, 116UBSchedule TPSA: Secondary adjustment to transfer price as per section 92CE(2A)Schedule FSI: Details of income from outside India and tax reliefSchedule TR: Statement of tax relief claimed under section 90 or section 90A or section 91.Schedule FA: Statement of Foreign Assets and income from any source outside India.Schedule 5A: Information regarding apportionment of income between spouses governed by Portuguese Civil CodeSchedule AL: Asset and Liability at the end of the year(applicable where the total income exceeds Rs 50 lakhs)Schedule tax deferred on ESOP: Information of tax-deferred on ESOPS received from eligible start-ups referred to in Section 80-IACSchedule GST: Information regarding turnover/ Gross receipt reported for GSTPart B-TI: Computation of Total Income.Part B-TTI: Computation of tax liability on total income.VerificationHow to File ITR-3 on ClearTax?Step 1: Log in to your Clear account and click on “Start Filing” to begin the ITR filing process.Step 2: Link your PAN by entering your PAN number and date of birth and complete OTP verification using your Aadhaar-registered or Income Tax registered mobile number.Step 3: Complete OTP verification again to pre-fill your personal and income details from the Income Tax Department and review the imported information for accuracy.Step 4: Go to the Personal Info tab to edit or confirm your details and move to Income Sources to review or upload Form 16 or Form 26AS and add house property, other income, and capital gains.Step 5: Import capital gains directly by logging into your broker’s platform or enter the details manually if required.Step 6: In the Business or Profession section, add BSPL income and fill in the balance sheet, P&L, depreciation, ICDS details, Schedule BP, Schedule OI, and tax audit details if applicable.Step 7: Review or add deductions under the Deductions tab and claim eligible tax-saving benefits.Step 8: Enter tax-paid details such as advance tax, self-assessment tax, and TDS, or upload Form 26AS to auto-populate TDS information.Step 9: Fill Schedule AL and other disclosures if applicable, such as when total income exceeds ₹50 lakh or specified financial transactions are reported.Step 10: View the tax computation, compare old vs new tax regimes, switch if required, review all details, and click “File tax.”Step 11: Submit the self-declaration confirming that all the information provided is correct.Step 12: Pay any outstanding tax and enter the challan details, or proceed directly if there is no tax due or a refund is available.Step 13: Complete the payment for filing and submit the return to receive the acknowledgement number.Step 14: e-Verify your ITR to successfully complete the return filing process.How to File Your ITR-3 Online on Income Tax Portal?Step 1: Visit the Income Tax e-Filing Portal and log in using your PAN as the User ID and your password.Step 2: After logging in, go to the e-File menu and select “Income Tax Return” from the drop-down.

ITR-2 is an Income Tax Return form for individuals and HUF who do not have income from business or profession. It is applicable to taxpayers earning income from capital gains, more than one house property, foreign assets or foreign income, and for NRIs.In simple terms, taxpayers who are not eligible for ITR-1 and do not have business or professional income should file ITR-2.ITR-2 - Key Details You Should KnowCriteriaDetailsEligibilityIndividuals, HUFs, NRIs and RNORs not eligible for ITR-1Not EligibleHaving business or professional incomeDue date31st July 2026Income LimitExceeding Rs. 50 lakhsWho Can File ITR-2?ITR-2 form is for individuals and HUF receiving income other than income from ‘Profits and Gains from Business or Profession’.Income from salary or pensionIncome from house property (income can be from more than one house property)Income from capital gains or loss on sale of investments or property (both short-term and long-term)Income from other sources (including winning from lottery, bets on racehorses and other legal means of gambling)Agricultural income of more than Rs 5,000Resident not ordinarily resident and a non-residentThe total income from the above sources may exceed Rs 50 lakh.Further, if you are a Director of any company and an individual who has invested in unlisted equity shares of a company, you must file returns in ITR-2.Who Cannot file ITR-2?Any individual or HUF having income from business or profession.Note - Taxpayers eligible to file ITR-1 can also file ITR-2. However, it is advisable to file using ITR-1 as long as they meet the eligibility criteria.Last Date to File ITR 2 for FY 2025-26 (AY 2026-27)The due date to file ITR-2 for FY 2025-26 (AY 2026-27) is 31st July 2026. Not filing ITR within the specified due date can attract late fees and additional interests. What is the Structure of ITR-2?ITR-2 is divided into the following parts and schedules:Part A: General informationSchedule S: Details of income from salariesSchedule HP: Details of income from house propertySchedule CG: Computation of income under capital gainsSchedule 112A - From the sale of equity share of a company or a unit of equity oriented fund /business trust on which STT is paidSchedule 116AD(1)(b)(iii) proviso- For non-residents -From the sale of equity share of a company or a unit of equity oriented fund/business trust on which STT is paidSchedule VDA - Income from Transfer of Virtual Digital AssetsSchedule OS: Computation of income under income from other sourcesSchedule CYLA: Statement of income after set off of current year’s lossesSchedule BFLA: Statement of income after set off of unabsorbed loss brought forward from earlier yearsSchedule CFL: Statement of losses to be carried forward to future yearsSchedule VIA: Statement of deductions (from total income) under Chapter VIASchedule 80G: Statement of donations entitled for deduction under Section 80GSchedule 80GGA: Statement of donations for scientific research or rural developmentSchedule 80GGC: Statement of contribution made to political partiesSchedule 80DD: Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability Schedule AMT: Computation of Alternate Minimum Tax payable under Section 116JCSchedule AMTC: Computation of tax credit under Section 116JDSchedule SPI: Statement of income arising to spouse/minor child/son’s wife or any other person or association of persons to be included in the income of the assessee in Schedules-HP, CG and OSSchedule SI: Statement of income which is chargeable to tax at special ratesSchedule EI: Details of exempt incomeSchedule PTI: Pass through income details from business trust or investment fund as per Section 116UA, 116UBSchedule FSI: Statement of income accruing or arising outside IndiaSchedule TR: Details of taxes paid outside IndiaSchedule FA: Details of Foreign Assets and income from any source outside IndiaSchedule 5A: Statement of apportionment of income between spouses governed by Portuguese Civil CodeSchedule AL: Asset and liability at the year-end (applicable in case the total income exceeds Rs 50 lakh)Schedule tax deferred on ESOP: Information of tax-deferred on ESOPS received from eligible start-ups referred to in Section 80-IACPart B-TI: Computation of total incomePart B-TTI: Computation of tax liability on total incomeTax payments- Details of payment of advance tax and self-assessment taxDeclaration by the taxpayerDetails to be filled if a tax return preparer has prepared the returnWhat are the Documents Needed to File ITR-2?Form 16 issued by your employer.Form 16A: If TDS has been deducted on interest income on fixed deposits or saving bank accountForm 26AS: For verification of TDS on salary and non-salary income.Rent receipts: For the calculation of HRA (in case you have not submitted the same to your employer).Capital Gains Statement: If you have any capital gains transactions in shares or mutual funds.Bank Passbook, Fixed Deposit Receipts (FDRs): To calculate amount of interest income.Proof documents for tax saving deductions: For claiming tax saving deductions u/s 80C, 80D, 80G, and 80GG such as life and health insurance receipts, donation receipts, rent receipts, receipts for tuition fees etc., How to File ITR-2 on ClearTax?Step 1: Log in or sign up on the ClearTax portal and link your PAN using the OTP sent to your registered mobile number.Step 2: Complete the OTP verification to pre-fill your details from the Income Tax portal.Step 3: Upload your Form 16 or choose to enter the details manually to continue with e-filing.Step 4: Review the information under the Personal Information section and proceed to Income Sources.Step 5: Upload Form 16 here if you skipped it earlier to automatically fill in your salary details.Step 6: Add capital gains from assets such as stocks, mutual funds, gold, bonds, ESOPs/RSUs, or property.Step 7: Import your stock and mutual fund transactions by logging in through your broker or by uploading the provided ExcelStep 8: Report intraday transactions, which are automatically classified under business income. Step 9: Enter details for foreign investments by importing from supported brokers or uploading the Excel template.Step 10: Include income from dividends, savings account interest, and fixed deposits under Other Income.Step 11: Claim deductions in the Tax Savings section, either from auto-filled data or by entering them manually. Step 12: Add any brought-forward losses to set them off against current gains.Step 13:  Verify TDS and advance tax details in the Tax Paid section using auto-filled data or by uploading Form 26AS.Step 14: Review the auto-selected ITR form and the suggested tax regime that helps you save the most tax.Step 16: Click on File Now, complete the payment if applicable, and e-verify your return to finish the process.How to File Your ITR-2 Online on Income Tax Portal?Step 1: Visit the Income Tax e-filing Portal and log in using your PAN as the User ID and your password.Step 2: After logging in, go to the e-File menu and select “Income Tax Return” from the drop-down.

ITR-1 (Sahaj) is an income tax return form for resident individuals earning up to Rs. 50 lakh from salary, one house property or other income sources such as interest. ITR-1 cannot be filed by taxpayers having capital gains, business or professional income, or more than one house property. However, taxpayers with long-term capital gains under Section 112A not exceeding Rs. 1.25 lakh can also file ITR-1. ITR-1 (Sahaj) – Key Details You Should KnowCriteriaDetailsEligibilityResident individuals income up to Rs. 50 lakhsNot EligibleIncome from capital gains, business income, or multiple house propertiesDue Date31st July 2026Tax Regime OptionNew Tax and Old Tax RegimeWho Can File ITR-1?ITR-1 can be filed by resident individuals with a total income of up to ₹50 lakh from the following sources:Salary or pension income (from one or multiple employers)Income from one house property (excluding cases with brought-forward losses)Income from other sources (excluding lottery winnings and racehorse income)Clubbed income of a spouse or minor child, only if their income falls under the same heads listed aboveLong-term capital gains (LTCG) up to Rs.

The due date for filing original return for FY 2024-25 is already passed. If you still have not filed your returns, you can file a belated return under section 139(4) of the Income Tax Act. Ensure that you choose the ‘belated return’ option during the filing process.Simple Steps to file ITR OnlineYou can file your ITR following these simple steps:Step-1: Login to the Income Tax PortalStep-2: Go to ‘File Income Tax Return’Step-3: Select Assessment yearStep-4: Select 'Filing Status"Step-5: Select ‘ITR Type’Step-6: Select reason for filing the returnStep-7: Validate the detailsStep-8: E-verify the returnDocuments Required for Filing ITRBefore filing ITR, there are a few documents and details that you need to gather in order to file ITR.PAN and AadhaarBank StatementsForm 16Donation receiptsStock trading statements from the broker platformInsurance policy paid receipts related to life and healthBank account information linked to PANAadhaar registered mobile number for e-verifying the returnInterest certificates from banksHow to File ITR Online?The step-by-step guide on how to file ITR online for AY 2025-26 through the Income Tax Portal:Step 1: Log in to the Income Tax PortalLog in to the income tax portal by entering your PAN and password. Step 2: Select the relevant Assessment Year and mode of filing ITRSelect ‘Assessment Year’ as ‘AY 2025-26’ if you file for FY 2024-25 and click on Online, then "Continue".Step 3: Select your filing statusSelect your applicable filing status i.e., Individual, HUF, or others and click "Continue".Step 4: Select the applicable ITR FormBefore filing your income tax return, it's important to choose the correct ITR form based on your income sources. ITR 1 to ITR 4 are meant for individuals and HUFs. For instance, if you have capital gains income but no income from business or profession, you should file using ITR 2.Step 5: Choose the Reason For Filing ITRIn the following step, you will be prompted to specify the reason for filing your returns.

Form 26AS is a statement that provides details of all TDS or TCS, advance tax/self-assessment tax paid, and high-value transactions of a taxpayer during the financial year.How to Download Form 26AS Online 2025?Step-1: Login to the Income Tax Portal,Step-2: Go to e-file > Income Tax Returns > View form 26AS. You will be redirected to TRACES website. Step-3: Click on ‘Confirm’ after reading the disclaimer. You will be redirected to TDS-CPC portal.Step-4: Check on the 'Agree' check box and click 'Proceed'.  Step-5: Click ‘View Tax Credit (Form 26AS/Annual Tax Statement)’Step-6: Select the ‘Assessment Year’ and ‘View type’ (HTML or Text)Step-7: Click ‘View / Download’ and then ‘Export as PDF’.What is Form 26AS?Form 26AS is the annual tax statement provided by the Income Tax Department to every taxpayer. It is a consolidated statement which contains all the high value transactions, TDS deducted, TCS collected, corresponding income, refund issued, etc.The scope of the statement has now been expanded to include details of foreign remittances, mutual funds purchases, dividends, refund details, turnover as per GST records, etc.Form 26AS is considered an important and convenient document for tax filing, as it contains most of the required information at one place.Income tax filing can be done without Form 26AS, since it is not a mandatory document for tax filing. But it is highly recommended to have Form 26AS handy while filing the returns, as chances of getting an Income Tax notice is high, even if a miniscule transaction reflected in the form is missed out in the returns.Information Available on Form 26ASForm 26AS is a statement that shows the below information:Details of tax deducted at sourceDetails of tax collected sourceAdvance tax paid by the taxpayerSelf-assessment tax paymentsRegular assessment tax deposited by the taxpayers (PAN holders)Details of income tax refund received by you during the financial year Details of the high-value transactions regarding shares, mutual funds, etc.Details of tax deducted on sale of immovable propertyDetails of TDS defaults (after processing TDS return) made during the yearTurnover details reported in GSTR-3BDetails of specified financial transactionsPending and completed income-tax proceedingsStructure and Parts of Form 26AS PART-I Details of Tax Deducted at SourceTDS on salary, business, profession, interest income etc., shall be reported herePART-II Details of Tax Deducted at Source for 15G/15HTDS on which no TDS is made because of Form 15G/15H due to income being less than the basic exemption limit. Mainly applicable for senior citizen taxpayersPART-III Details of Transactions under Proviso to section 194B/First Proviso to sub-section (1) of section 194R/ Proviso to sub-section(1) of section 194STDS made on payment made in kind (car in a lottery, foreign trips for meeting sales targets etc.)PART-IV Details of Tax Deducted at Source u/s 194IA/ 194IB / 194M/ 194S (For Seller/Landlord of Property/Contractors or Professionals/ Seller of Virtual Digital Asset)TDS made on sale of house property/rent payment in excess of Rs. 50,000 per month, payment to a contractor/professional services in excess of Rs.50 lakhs/sale of virtual digital asset (cryptocurrency)PART-V Details of Transactions under Proviso to sub-section(1) of section 194S as per Form-26QE (For Seller of Virtual Digital Asset)PART-VI Details of Tax Collected at SourceTCS made under various sections of 206CPART-VII Details of Paid Refund (For which source is CPC TDS.