(6B)[ Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QC, the amount of tax so deducted shall be deposited to the credit of the Central Government by remitting it electronically within the time specified in sub-rule (2B) into the Reserve Bank of India or the State Bank of India or any authorized bank.] [Sub-rule (6B) inserted by the Income-tax (Thirteenth Amendment) Rules, 2017, w.e.f. 8-6-2017.]
