TDS on Purchase of Goods – Section 393(1) (Section 194Q)

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

TDS on E-commerce Transactions – Section 393(1) (194O)

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

TDS on Cash Withdrawals – Section 393(3) (Section 194N)

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

TDS on Interest Payable to Non-Residents – Section 393(2) (Section 194LC)

The provisions relating to TDS on interest payable to non-residents on foreign borrowings have been restructured under the Income-tax Act, 2025. The earlier Section 194LC of the Income-tax Act, 1961… Read more »

TDS on Income from Investment Fund – Section 393(1) (Section 194LBB)

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

TDS on Income from Investment in Securitisation Trust – Section 393(1) (194LBC)

The provisions relating to TDS on income from investment in securitisation trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBC of the Income-tax Act, 1961 is… Read more »