Form 26QB (Challan-cum-Statement) serves as both a return and a challan for deductions made under Section 194 of the Income Tax Act, 1961. This form is used for paying Tax Deducted at Source (TDS), which contributes to the state exchequer. It specifically addresses transactions involving the sale of immovable property and the applicable TDS related to those transactions. Additionally, the Gen TDS return filing software can be used to easily generate the Challan-cum-Statement Form 26QB. https://blog.saginfotech.com/generate-challan-statement-form-26qb-gen-tds-software