Tag: Section 393(1)

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 »

TDS on Life Insurance Policy Payouts – Section 393(1) (Section 194DA)

The provisions relating to TDS on payments under life insurance policies have been restructured under the Income-tax Act, 2025. The earlier Section 194DA of the Income-tax Act, 1961 is now… 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 »

TDS on Interest other than Interest on Securities – Section 393(1) (Section 194A)

The provisions relating to TDS on interest other than interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 194A of the Income-tax Act, 1961 is… Read more »

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 »

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 »