Tag: CBDT

New TDS Rules for NRI Property Transactions – CBDT Notification 121/2026

The Central Board of Direct Taxes (CBDT), through Notification No. 121/2026 dated 22nd September 2026, has introduced the Income-tax (Fifth Amendment) Rules, 2026 to simplify TDS compliance for resident individuals… Read more »

Section 194F- TDS on Repurchase of Units by Mutual Fund or Unit Trust of India (UTI)

Deductor- The person(Individual/HUF) making investments in Equity Linked Savings Scheme shall make deduction as per Sec 80CCB. Deductee- UTI or respective Mutual Fund Time of Deduction- At the time of… Read more »