As per the Income Tax Rules it is mandatory to submit the each quarter ended statement 24Q or 26Q to the Central Govt through the NSDL. The Challan 24Q mainly for the Govt Concerned and the 26Q is other than Govt Concerned. Most of the Govt and Non Govt Concern's Employees have deducted or deposited their Income Tax in the Last Quarter i.e. 4th Quarter, that is called as Annually Paid TDS on Salary. In this regard you should prepare the Challan 24Q or 26Q for each quarter and submit the same for upload to the Central Govt through the NSDL.
Most recent the CBDT have changed the Format of all Challan 24Q ,26Q and Form 16 also dated on 19/2/2013.
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