TDS & TCS
Articles & Guides
Expert insights on TDS & TCS from practising Chartered Accountants — plain language, actionable advice.
TDS on Property Purchase Under ITA 2025: Section 394, Form 26QB & 1% Rate Guide
Property purchase TDS Section 394 ITA 2025 -- buyer deducts 1% on full consideration above Rs 50 lakh, Form 26QB online, 30-day deposit window, Form 16B to seller, NRI seller 20%/30% different rules, joint buyers each file 26QB.
Read ArticleTCS (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.
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 399, 400 & 401 Guide
TDS on professional fees Section 399 (10% professional, 2% technical), contractor Section 400 (1%/2%), rent Section 401 (10%), thresholds, deposit dates, Section 40(a)(ia) disallowance, lower TDS certificate.
TDS on Salary Under ITA 2025: Section 391, Form 12BB & Form 16 Complete Guide
TDS on salary Section 391 ITA 2025 — average rate computation, Form 12BB regime and deduction declaration, Form 16 Part A/B by 15 June, multiple employers Form 12B, Section 89 arrear relief.
TDS on Professional Fees Under Income Tax Act 2025: Section 399 Complete Guide
TDS on professional fees under Section 399 of ITA 2025 — 10% for professionals, 2% for technical services, Rs 30,000 threshold, director fees, royalty, no-PAN 20% rate.
TDS on Contractor Payments Under Income Tax Act 2025: Section 398 Guide
TDS on contractor payments under Section 398 ITA 2025 — 1% individual/HUF, 2% works contract/company, Rs 30K single/Rs 1L aggregate threshold, transporter exception, sub-contractors.
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.
Income Tax Interest Provisions Under ITA 2025: Sections 415-420 Guide
Interest provisions under Sections 415-420 of ITA 2025 — Section 419 (late ITR 1%/month), Section 418 (short advance tax 1%), Section 417 (instalments), TDS non-deduction 1%, non-deposit 1.5%.
Invoicing, Inventory & GST — One Platform
E-invoicing, e-way bills, payroll, purchase orders. No complex setup.
Corporate Compliance Calendar for the month of August, 2020
List of MCA Forms Eligible for Additional Fee Waiver
Annual Compliance Calendar for Public Limited Company
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