Category: TDS

Tax Deducted At Source

Coexistence of TDS 194Q and TCS 206C(1H) after Budget of 2021

Note: Effective FY: 2025-26, as per the Union Budget TCS on Sale of Goods has been withdrawn [Section 206(1H)]. Section 194Q – TDS on Purchase of Goods limits the scope… Read more »

CBDT Circular No. 3/2025 – Income Tax Deduction from Salaries for March Quarter

The Central Board of Direct Taxes (CBDT) has released Circular No. 3/2025 on 20th February 2025, providing updated guidelines on Income-Tax Deduction from Salaries during the Financial Year 2024-25 for… Read more »

Key TDS / TCS proposed changes in Budget 2025-26

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The Union Budget 2025-26 brings notable changes to tax deduction and collection processes, aimed at streamlining compliance and administrative procedures. These amendments focus on revising thresholds, removing redundant provisions, and… Read more »