TDS on Rent – Section 393(1) (Section 194I(a) & (b))
The provisions relating to TDS on rent have been restructured under the Income-tax Act, 2025. The earlier Section 194I of the Income-tax Act, 1961 is now covered under Section 393(1)… Read more »
Category: TDS Rates
TDS on Brokerage and Commission – Section 393(1) (Section 194H)
The provisions relating to TDS on brokerage and commission have been restructured under the Income-tax Act, 2025. The earlier Section 194H of the Income-tax Act, 1961 is now covered under… Read more »
TDS on Payments to Contractors – Section 393(1) (Section 194C)
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 »
Section 448 of the Income-tax Act, 2025 – Penalty for Failure to Deduct Tax at Source
The provisions relating to penalty for failure to deduct tax at source have been restructured under the Income-tax Act, 2025. The earlier Section 271C of the Income-tax Act, 1961 is… Read more »
Higher Rate of TDS for Non-Furnishing of PAN – Section 397(2) (206AA & 206CC)
The provisions relating to higher deduction or collection of tax at source in cases where Permanent Account Number (PAN) is not furnished have been restructured under the Income-tax Act, 2025…. Read more »
Failure to Pay TDS to Government – Section 476 (276B)
The provisions relating to prosecution for failure to deposit Tax Deducted at Source (TDS) to the credit of the Central Government have been restructured under the Income-tax Act, 2025. The… Read more »