Monthly Archives: May 2026

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 »