Daily Archives: May 5, 2026

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

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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)

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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 »