Category: TDSMAN Software

TDS on Interest on Securities – Section 393(1) (Section 193)

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 »

TDS on EPF Withdrawal – Section 392(7) (Section 192A)

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 »

TDS on Insurance Commission or Brokerage – Section 393(1) (Section 194D)

The provisions relating to TDS on insurance commission are now covered under Section 393(1) [Table: Sl. No. 1(i)] of the Income-tax Act, 2025, which consolidates various TDS requirements into a… Read more »

TDS / TCS Compliances Reminder for April & May 2026

7th April 2026 – Due date for TCS payment for collections during March 2026 30th April 2026 – Due date for TDS payment for deductions during March 2026 7th May 2026 – Due… Read more »

Extension of Due Date for Issuance of TDS Certificates – Quarter Ending December 2025

The CBDT has issued Circular No. 2/2026 dated 25th March, 2026, in respect of issuance of TDS certificates for the quarter ending 31st December, 2025. As per Section 203 of… Read more »