Tag: Section 393(1)

TDS on Interest on Securities – Section 393(1) (Section 193)

The provisions relating to TDS on interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 193 of the Income-tax Act, 1961 is now covered under… Read more »

TDS on Insurance Commission or Brokerage – Section 393(1) (Section 194D)

The provisions relating to TDS on insurance commission are now covered under Section 393(1) [Table: Sl. No. 1(i)] of the Income-tax Act, 2025, which consolidates various TDS requirements into a… Read more »