Author Archives: TDSMAN

CBDT Circular No. 3/2025 – Income Tax Deduction from Salaries for March Quarter

The Central Board of Direct Taxes (CBDT) has released Circular No. 3/2025 on 20th February 2025, providing updated guidelines on Income-Tax Deduction from Salaries during the Financial Year 2024-25 for… Read more »

Section 194DA – TDS on Maturity Payment in Respect of Life Insurance Policy

Section 194DA of the Income Tax Act mandates the deduction of TDS on maturity proceeds of life insurance policies that are not exempt under Section 10(10D). This provision ensures tax… Read more »

Section 194M – Deduction of TDS by Individual and HUF from payments to contractors and professionals

Section 194M, introduced in the Budget of 2019, specifically targets individuals and Hindu Undivided Families (HUFs) who were previously exempt from TDS obligations. This section mandates TDS deductions on payments… Read more »

TDS / TCS Compliance Simplified: Common Pitfalls and How to Avoid Them

Tax Deducted at Source (TDS) & Tax Collected at Source (TCS) compliance is a crucial responsibility for all deductors and collectors. While the process is straightforward, common mistakes can lead… Read more »

Key TDS / TCS proposed changes in Budget 2025-26

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The Union Budget 2025-26 brings notable changes to tax deduction and collection processes, aimed at streamlining compliance and administrative procedures. These amendments focus on revising thresholds, removing redundant provisions, and… Read more »