Tag: Payments to Non-Residents

Key expected TDS updates after Q1 – TY: 2026-27

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The first quarter of Tax Year 2026-27 marked the beginning of compliance under the Income-tax Act, 2025. Being the first quarter under the new framework, taxpayers, software providers and the… Read more »

TDS on Payments to Non-Residents – Section 393(2) (Section 195)

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The provisions relating to deduction of tax at source on payments made to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 195 of the Income-tax Act,… Read more »