Category: TDS Sections

Applicability of Lower TDS / TCS Extended on Purchase of Goods

Effective from 1st October 2024, issue of certificates under Section 197 (lower deduction / collection) has been extended to include Sections 194Q and 206C. This change is a landmark as… Read more »

Applicability of Lower TDS / TCS Extended on Purchase of Goods

Effective from 1st October 2024, issue of certificates under Section 197 (lower deduction / collection) has been extended to include Sections 194Q and 206C. This change is a landmark as… Read more »

Budget 2024-25 | TDS / TCS – proposed changes

In the recently announced Budget on 23rd July, 2024, there are quite a few proposals related to TDS / TCS. These have been summarized in this article. Highlights: Reduction /… Read more »

TDS / TCS Rate Chart FY: 2024-25 (AY: 2025-26)

TDS RATE CHART FY: 2024-25 (AY: 2025-26) Section Nature of Payment  Threshold Indv / HUF Others Rs. TDS Rate (%) 192 Salaries – Slab Rate Slab Rate 192A Premature withdrawal… Read more »