TDS on Payments to Contractors – Section 393(1) (Section 194C)

The provisions relating to TDS on payments made to contractors for carrying out any work have been restructured under the Income-tax Act, 2025. The earlier Section 194C of the Income-tax… Read more »

TDS on Winnings from Lottery, Games, etc. – Section 393(3) (Section 194B)

The provisions relating to TDS on winnings from lotteries, crossword puzzles, card games and other similar activities have been restructured under the Income-tax Act, 2025. The earlier Section 194B of… Read more »

TDS on Interest other than Interest on Securities – Section 393(1) (Section 194A)

The provisions relating to TDS on interest other than interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 194A of the Income-tax Act, 1961 is… Read more »

TDS on Dividend – Section 393(1) (Section 194)

The provisions relating to TDS on dividend payments have been restructured under the Income-tax Act, 2025. The earlier Section 194 of the Income-tax Act, 1961 is now covered under Section… Read more »

TDS on Interest on Securities – Section 393(1) (Section 193)

The provisions relating to TDS on interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 193 of the Income-tax Act, 1961 is now covered under… Read more »

TDS on EPF Withdrawal – Section 392(7) (Section 192A)

The provisions relating to TDS on premature withdrawal of accumulated balance from the Employees’ Provident Fund (EPF) have been restructured under the Income-tax Act, 2025. The earlier Section 192A of… Read more »