Income Tax : A consolidated guide to Income-tax Act threshold limits for AY 2026-27 covering exemptions, deductions, TDS, TCS, compliance and p...
Income Tax : This guide consolidates the latest TDS rates applicable to residents, non-residents, companies, and firms under the Income-tax Act...
Income Tax : A detailed overview of updated TDS provisions mapping old and new sections, rates, and thresholds. Helps taxpayers understand comp...
Income Tax : The new law restructures TDS provisions with new section numbers and codes. Businesses must update systems despite no change in ra...
Income Tax : The updated TDS provisions reorganize multiple earlier sections into a simplified framework covering salary, resident payments, no...
Corporate Law : Article explains TDS Rates for Financial year 2022-23 i.e. Assessment Year 2023-24 under Income Tax Act, 1961. Article contains TD...
Income Tax : Download TDS Rate Chart for Financial Year (F.Y.) 2011-12 /Assessment Year (A.Y.) 2012-13. Download TDS Rate Chart for Financial...
Income Tax : This follows a recommendation from the income tax department that TDS rates should be structured in three slabs of between one and...
Income Tax : Circular No. 8/2013-Income Tax Provisions of TDS on Salary as applicable on Income from Salary for Financial year 2013-14 / Asses...
Understand the updated TDS rates for FY 2025-26 (AY 2026-27). Comprehensive chart covering salary, interest, dividends, rent, and more
Finance Bill 2025 increases the TDS threshold for compensation on compulsory acquisition of immovable property under Section 194LA to ₹5 lakh, effective April 1, 2025.
Section 194K amendment raises TDS threshold on mutual fund unit income from Rs. 5,000 to Rs. 10,000 per year, effective April 2025.
Section 194J increases the tax deduction threshold for professional services, technical services, royalty, and sums under section 28 from Rs. 30,000 to Rs. 50,000.
Section 194-I amendment raises rent TDS threshold to Rs. 50,000 per month, effective April 2025.
Section 194H amendment raises TDS threshold for commission or brokerage payments from Rs. 15,000 to Rs. 20,000, effective from April 2025.
Finance Bill 2025 raises the TDS threshold for commission on lottery ticket sales under Section 194G from ₹15,000 to ₹20,000, effective April 1, 2025.
Section 194D now increases the threshold for tax deduction on insurance commissions from Rs. 15,000 to Rs. 20,000, effective from April 2025.
Section 194BB amendment to apply TDS on horse race winnings exceeding Rs. 10,000 in a single transaction, effective from April 2025.
Section 194B amendment to apply TDS on lottery, gambling winnings over Rs. 10,000 in a single transaction, effective from April 2025.
