Description about Section 206CQ in Form 26AS states that it deals with collection of Tax at source for remittances made under the Liberalised Remittance Scheme. 206CQ is nothing but a TCS deposit challan code.
source https://www.caclubindia.com/articles/section-206cq-47556.asp
source https://www.caclubindia.com/articles/section-206cq-47556.asp
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