What is Form 26QB in Indian income tax?
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Form 26QB is a statement-cum-challan for the payment of TDS (Tax Deducted at Source) on the sale of immovable property. It is filed by the buyer of the property and contains details such as the buyer’s and seller’s PAN, property details, transaction amount, and TDS amount deducted. Form 26QB is submitted online through the NSDL website and is required for generating Form 16B.