Category: Income Tax

TDS on Income from Units of Business Trust – Section 393(1) (Section 194LBA)

The provisions relating to TDS on income distributed by business trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBA of the Income-tax Act, 1961 is now… Read more »

TDS on Interest from Infrastructure Debt Fund – Section 393(2) (194LB)

The provisions relating to TDS on interest income from infrastructure debt funds payable to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 194LB of the Income-tax… Read more »

TDS on Fees for Professional and Technical Services – Section 393(1) (194J)

The provisions relating to TDS on fees for professional and technical services have been restructured under the Income-tax Act, 2025. The earlier Section 194J of the Income-tax Act, 1961 is… Read more »

TDS on Income in respect of Units of a specified Mutual Fund – Section 393(1) (194K)

The provisions relating to TDS on income in respect of units have been restructured under the Income-tax Act, 2025. The earlier Section 194K of the Income-tax Act, 1961 is now… Read more »

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 »