Section 194M – Deduction of TDS by Individual and HUF from payments to contractors and professionals

Section 194M, introduced in the Budget of 2019, specifically targets individuals and Hindu Undivided Families (HUFs) who were previously exempt from TDS obligations. This section mandates TDS deductions on payments… Read more »

TDS / TCS Compliance Simplified: Common Pitfalls and How to Avoid Them

Tax Deducted at Source (TDS) & Tax Collected at Source (TCS) compliance is a crucial responsibility for all deductors and collectors. While the process is straightforward, common mistakes can lead… Read more »

Key TDS / TCS proposed changes in Budget 2025-26

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The Union Budget 2025-26 brings notable changes to tax deduction and collection processes, aimed at streamlining compliance and administrative procedures. These amendments focus on revising thresholds, removing redundant provisions, and… Read more »

Section 194I: An Overview of TDS on Rent

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Section 194I of the Income Tax Act outlines the rules for deducting TDS on rent. This provision primarily applies to those paying rent for properties, machinery, or other assets, ensuring… Read more »