<s>[INST] What is the time limit to deposit the tax amount deducted under section 194-IB? [/INST] Where tax is deducted under s​ection 194-IB, it is required to be deposited through a challan-cum-statement in Form No. 26QC within 30 days from the last day of the month in which such tax is deducted. No further statement or form is required to be furnished. </s>