“Lower Deduction” in TDS & TCS
TDS on Property Purchase: Section 194-IA Rate, Form 26QB & Payment Guide (2025-26)
Buying or selling property above ₹50 lakh? The buyer must deduct 1% TDS under Section 194-IA and pay it via Form 26QB. This complete guide covers the rate, threshold, calculation, payment steps, Form 16B, and common mistakes — updated for 2025-26.
TDS Under Income Tax Act 2025: Complete Guide to All TDS Provisions
Comprehensive guide to Tax Deducted at Source (TDS) under ITA 2025. Covers all TDS sections, rates, thresholds, deductor obligations, filing deadlines, and consequences of non-compliance.
TDS on Rent Under ITA 2025: Section 393 (Table Sl. No. 2) and Compliance Guide
Guide to TDS on rent under ITA 2025. Covers section 393 Table Sl. No. 2(ii) (business rent; old 194I) and Sl. No. 2(i) (individual/HUF rent above Rs 50,000/month; old 194IB), rates, thresholds, and Form 26QC filing.
Tax Deduction at Source: TDS on Salary, Rent, Professional Fees Under ITA 2025
TDS provisions require deductors to withhold tax from payments to residents. Learn TDS rates on salary, rent, professional fees, contractor payments, and other key sections under Income Tax Act 2025.