TDS on Rent – Section 393(1) (Section 194I(a) & (b))
The provisions relating to TDS on rent have been restructured under the Income-tax Act, 2025. The earlier Section 194I of the Income-tax Act, 1961 is now covered under Section 393(1)… Read more »
Tag: Section 393(1)
TDS on Brokerage and Commission – Section 393(1) (Section 194H)
The provisions relating to TDS on brokerage and commission have been restructured under the Income-tax Act, 2025. The earlier Section 194H of the Income-tax Act, 1961 is now covered under… Read more »
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 »
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 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 »