Tag: Form 141

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

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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 »

TDS on Virtual Digital Assets – Section 393(1) (194S)

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The provisions relating to TDS on transactions involving virtual digital assets have been restructured under the Income-tax Act, 2025. The earlier Section 194S of the Income-tax Act, 1961 is now… Read more »