(6C)[ Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QD, 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 (2C) into the Reserve Bank of India or the State Bank of India or any authorised bank.] [Inserted by Notification No. G.S.R. 858(E), dated 18.11.2019 (w.e.f. 26.3.1962).]
