TDS on Brokerage and Commission – Section 393(1) (Section 194H)

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

TDS on Rent – Section 393(1) (Section 194I(a) & (b))

The provisions relating to TDS on rent have been restructured under the Income-tax Act, 2025. The earlier Section 194I of the Income-tax Act, 1961 is now covered under Section 393(1)… Read more »

TDS on Payment from NPS – Section 393(3) (Section 194EE)

The provisions relating to TDS on payments in respect of amounts standing to the credit of a subscriber under the National Pension System (NPS) have been restructured under the Income-tax… Read more »

TDS on Commission on Sale of Lottery Tickets – Section 393(3) (Section 194G)

The provisions relating to TDS on commission, remuneration or prize on lottery tickets have been restructured under the Income-tax Act, 2025. The earlier Section 194G of the Income-tax Act, 1961… Read more »

TDS on Life Insurance Policy Payouts – Section 393(1) (Section 194DA)

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

TDS on Payments to Non-Resident Sportsmen / Entertainers – Section 393(2) (194E)

The provisions relating to TDS on income earned by non-resident sportsmen, sports associations and entertainers have been restructured under the Income-tax Act, 2025. The earlier Section 194E of the Income-tax… Read more »