Tag: Section 393(1)

TDS on Payments to Contractors – Section 393(1) (Section 194C)

The provisions relating to TDS on payments made to contractors for carrying out any work have been restructured under the Income-tax Act, 2025. The earlier Section 194C of the Income-tax… Read more »

TDS on Virtual Digital Assets – Section 393(1) (194S)

The provisions relating to TDS on transactions involving virtual digital assets have been restructured under the Income-tax Act, 2025. The earlier Section 194S of the Income-tax Act, 1961 is now… Read more »

Understanding TDS on Purchase of Goods – Section 393(1) (194Q)

The provisions relating to TDS on purchase of goods were introduced to track high-value transactions and have now been incorporated under the Income-tax Act, 2025 as Section 393(1) [Table: Sl…. Read more »

TDS on Benefit or Perquisite – Section 393(1) (194R)

The provisions relating to deduction of tax at source on benefits or perquisites arising from business or profession have been restructured under the Income-tax Act, 2025. The earlier Section 194R… Read more »

TDS on Purchase of Goods – Section 393(1) (Section 194Q)

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

TDS on E-commerce Transactions – Section 393(1) (194O)

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