Daily Archives: May 21, 2026

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

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The provisions relating to TDS on purchase of goods were introduced to track high-value transactions and have now been incorporated under the Income-tax Act, 2025 as Section 393(1) [Table: Sl…. Read more »

TDS on Benefit or Perquisite – Section 393(1) (194R)

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The provisions relating to deduction of tax at source on benefits or perquisites arising from business or profession have been restructured under the Income-tax Act, 2025. The earlier Section 194R… Read more »