Tag: Form 27Q

TDS on Cash Withdrawals – Section 393(3) (Section 194N)

The provisions relating to TDS on cash withdrawals have been restructured under the Income-tax Act, 2025. The earlier Section 194N of the Income-tax Act, 1961 is now covered under Section… Read more »

TDS on Interest Payable to Non-Residents – Section 393(2) (Section 194LC)

The provisions relating to TDS on interest payable to non-residents on foreign borrowings have been restructured under the Income-tax Act, 2025. The earlier Section 194LC of the Income-tax Act, 1961… Read more »

TDS on Income from Investment Fund – Section 393(1) (Section 194LBB)

The provisions relating to TDS on income from investment funds have been restructured under the Income-tax Act, 2025. The earlier Section 194LBB of the Income-tax Act, 1961 is now covered… Read more »

TDS on Income from Investment in Securitisation Trust – Section 393(1) (194LBC)

The provisions relating to TDS on income from investment in securitisation trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBC of the Income-tax Act, 1961 is… Read more »

TDS on Interest from Infrastructure Debt Fund – Section 393(2) (194LB)

The provisions relating to TDS on interest income from infrastructure debt funds payable to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 194LB of the Income-tax… 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 »