TDS on Purchase of Immovable Property – Section 393(1) (194IA)

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

TDS on Payment under Joint Development Agreement – Section 393(1) (194IC)

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

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 »