“TDS Return” in TDS & TCS
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.
Complete TDS Rate Chart for Tax Year 2026-27 Under ITA 2025: All Sections
Complete TDS rate chart 2026-27 under ITA 2025 -- salary average rate, interest 10% (Rs 40K/Rs 50K threshold), professional 10%/technical 2%, contractor 1%/2%, rent 10%/2%, lottery 30%, property 1%, dividend 10%.
TDS on Professional Fees and Contracts Under ITA 2025: Section 393(1) Guide
TDS under Section 393(1): professional fees (10% professional, 2% technical), contractors (1%/2%), rent (10%/2%), thresholds, deposit dates, Section 40(a)(ia) disallowance, lower TDS certificate.
TDS on Rent Under Income Tax Act 2025: Section 393(1) Complete Guide
TDS on rent under ITA 2025 — Section 393(1): individuals/HUF 2% on rent above Rs 50K/month, businesses 10%/2% above Rs 50K a month, Form 26QC, Form 16C.
TDS Compliance Checklist 2026–27
Complete interactive checklist as per Income Tax Act 2025 (effective 1 Apr 2026). Covers new Section 392/393 codes, Finance Act 2025 threshold updates, renamed forms (130/131/138/140), and FY 2026–27 deadlines. CA/CS verified.
TDS Return Filing Under Income Tax Act 2025: Form 24Q, 26Q & 27Q Complete Guide
TDS return filing guide under ITA 2025 — Form 24Q (salary), Form 26Q (non-salary residents), Form 27Q (non-residents), quarterly due dates, penalties, Form 16/16A, TRACES corrections.
How to Deduct TDS under Section 194Q
Section 194Q of the Income-tax Act governs TDS on Purchase of goods. This guide explains how to deduct TDS under Section 194Q correctly — the rate, threshold, deposit and returns.
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.
How to File TDS Return Online: Step-by-Step Guide for Form 24Q and 26Q (2025-26)
TDS return filing is mandatory for every deductor — employer, company, or individual — who deducts tax at source. This step-by-step guide covers Form 24Q (salary TDS) and Form 26Q (non-salary TDS), the TRACES/NSDL process, due dates, and how to avoid late-filing penalties.
Section 194H TDS — Rate Chart, Threshold & Applicability
Section 194H covers TDS on Commission or brokerage. This guide explains its rate, threshold and applicability. Section 194H — rate, threshold & applicability...
How to Deduct TDS under Section 194N
Section 194N of the Income-tax Act governs TDS on Cash withdrawal from bank/post office. This guide explains how to deduct TDS under Section 194N correctly — the rate, threshold, deposit and returns.
Section 194J TDS — Rate Chart, Threshold & Applicability
Section 194J covers TDS on Professional or technical fees, royalty. This guide explains its rate, threshold and applicability. Section 194J — rate, threshold & applicability...
Section 194IA TDS — Rate Chart, Threshold & Applicability
Section 194IA covers TDS on Purchase of immovable property. This guide explains its rate, threshold and applicability. Section 194IA — rate, threshold & applicability...
Section 194N TDS with Example and Due Dates
Here is a worked example of TDS under Section 194N (Cash withdrawal from bank/post office), along with the deposit and return due dates. Section 194N — key details...
Section 194N TDS — Rate Chart, Threshold & Applicability
Section 194N covers TDS on Cash withdrawal from bank/post office. This guide explains its rate, threshold and applicability. Section 194N — rate, threshold & applicability...
TDS Late Payment Interest and Penalty
Late deduction or deposit of TDS attracts interest and penalties. Here is what applies.
TDS Default Notice: How to Handle It
A TDS default notice is issued when there are shortfalls, late deductions or mismatches in your TDS returns. Here is how to handle it.
TDS on FD Interest: Section 194A Rate, Threshold & Exemption Guide (2025-26)
Banks deduct TDS on FD interest when it exceeds ₹40,000 per year (₹50,000 for senior citizens). Section 194A governs TDS on all interest income other than securities. This guide covers the threshold, rate, exemption via Form 15G/15H, and how to claim TDS credit.
Section 194O TDS — Rate Chart, Threshold & Applicability
Section 194O covers TDS on Payments to e-commerce sellers by operators. This guide explains its rate, threshold and applicability. Section 194O — rate, threshold &...
TDS Return Due Dates and Payment Dates
TDS has monthly payment dates and quarterly return dates. Here is the schedule.
TCS (Tax Collected at Source) Under ITA 2025: LRS 20%, Tour Packages, Motor Vehicles Guide
TCS under ITA 2025 -- LRS remittances 20% (from October 2023), overseas tour packages 20%, motor vehicles 1% above Rs 10L, general goods 0.1% (seller above Rs 10 crore), TCS credit in Form 26AS, quarterly Form 27EQ.
Section 194C TDS — Rate Chart, Threshold & Applicability
Section 194C covers TDS on Payments to contractors and sub-contractors. This guide explains its rate, threshold and applicability. Section 194C — rate, threshold &...
Section 194C TDS with Example and Due Dates
Here is a worked example of TDS under Section 194C (Payments to contractors and sub-contractors), along with the deposit and return due dates. Section 194C — key details...
Section 194Q TDS with Example and Due Dates
Here is a worked example of TDS under Section 194Q (Purchase of goods), along with the deposit and return due dates. Section 194Q — key details Section194QNature of...