Category: PAN

Section 194O – TDS on Payments by E-Commerce Operators to Participants

Section 194O was introduced in the Union Budget 2020 and came into effect from 1st October 2020. It requires e-commerce operators to deduct TDS on the gross amount of sales… Read more »

TDS / TCS Rate Chart FY: 2025-26 (AY: 2026-27)

TDS RATE CHART FY: 2025-26 (AY: 2026-27) Section Nature of Payment Threshold Indv / HUF Others Rs. TDS Rate (%) 192 Salaries – Slab Rate Slab Rate 192A Premature withdrawal… Read more »

New File Validation Utilities (FVUs) Version 9.1 & 2.187 released on 7th May, 2025

The Income Tax Department has released a new version of the File Validation Utility (FVU) to validate TDS / TCS returns before submission. This version addresses some of the errors… Read more »