The provisions relating to TDS on income earned by non-resident sportsmen, sports associations and entertainers have been restructured under the Income-tax Act, 2025. The earlier Section 194E of the Income-tax… Read more »
The provisions relating to TDS on winnings from lotteries, crossword puzzles, card games and other similar activities have been restructured under the Income-tax Act, 2025. The earlier Section 194B of… Read more »
The provisions relating to TDS on dividend payments have been restructured under the Income-tax Act, 2025. The earlier Section 194 of the Income-tax Act, 1961 is now covered under Section… Read more »
The provisions relating to TDS on interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 193 of the Income-tax Act, 1961 is now covered under… Read more »
The provisions relating to TDS on premature withdrawal of accumulated balance from the Employees’ Provident Fund (EPF) have been restructured under the Income-tax Act, 2025. The earlier Section 192A of… Read more »
With the new Income-tax Act (applicable from tax year 2026–27), TDS / TCS provisions are consolidated into a few sections (mainly Section 393), with rates specified through tables. Each table… Read more »
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