Tag: Form 26Q

TDS on Income from Units of Business Trust – Section 393(1) (Section 194LBA)

The provisions relating to TDS on income distributed by business trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBA of the Income-tax Act, 1961 is now… Read more »

TDS on Fees for Professional and Technical Services – Section 393(1) (194J)

The provisions relating to TDS on fees for professional and technical services have been restructured under the Income-tax Act, 2025. The earlier Section 194J of the Income-tax Act, 1961 is… Read more »

TDS on Income in respect of Units of a specified Mutual Fund – Section 393(1) (194K)

The provisions relating to TDS on income in respect of units have been restructured under the Income-tax Act, 2025. The earlier Section 194K of the Income-tax Act, 1961 is now… Read more »

TDS on Payment under Joint Development Agreement – Section 393(1) (194IC)

The provisions relating to TDS on payments under Joint Development Agreements have been restructured under the Income-tax Act, 2025. The earlier Section 194IC of the Income-tax Act, 1961 is now… Read more »

TDS on Payment from NPS – Section 393(3) (Section 194EE)

The provisions relating to TDS on payments in respect of amounts standing to the credit of a subscriber under the National Pension System (NPS) have been restructured under the Income-tax… Read more »

TDS on Commission on Sale of Lottery Tickets – Section 393(3) (Section 194G)

The provisions relating to TDS on commission, remuneration or prize on lottery tickets have been restructured under the Income-tax Act, 2025. The earlier Section 194G of the Income-tax Act, 1961… Read more »