TDS on Dividend – Section 393(1) (Section 194)
The provisions relating to TDS on dividend payments have been restructured under the Income-tax Act, 2025. The earlier Section 194 of the Income-tax Act, 1961 is now covered under Section… Read more »
Tag: Section 194
Section 194 – TDS on Dividend
Dividend received by resident shareholders are now taxable as per the income tax slab rates. Sec 194 has gained prominence as TDS shall be deducted on dividend by the company… Read more »
TDS on cold storage rent-194c or 194i ?
Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners. Representations have been received from various… Read more »