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31 OCTForm 24Q / 26Q · TDS return · Jul–Sep 2026in 3 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 3 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 10 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 14 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 16 days 20 NOVGSTR-3B · Summary return · Oct 2026in 23 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 2 days 15 NOVPF & ESI · Contributions · Oct 2026in 18 days
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Tax & compliance, explained properly

Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

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Browse 533 guides across 11 topics

TDS55 guides

Sections, rates, due dates, refunds and certificates.

TDS

TDS Rate Chart FY 2025-26 Every Section, Rate & Threshold

The complete FY 2025-26 (AY 2026-27) TDS rate chart with the Budget 2025 threshold changes, no-PAN 20% rule, deposit and return due dates — for salary, contractors, pr…

6 min read · 16 FAQs
TDS

TDS on FD Interest — Rate, Threshold & Form 15G

How much TDS a bank deducts on fixed-deposit interest, the new Budget-2025 thresholds (₹50,000 / ₹1,00,000), why FD interest is still fully taxable, and how to stop or…

6 min read · 15 FAQs
TDS

Form 16 — Your Salary TDS Certificate

What Form 16 is, the difference between Part A and Part B, the 15 June due date, how to download it from TRACES, and exactly how to use it to file your income-tax return.

5 min read · 16 FAQs
TDS

TDS in India — Rates, Thresholds & Due Dates

What Tax Deduction at Source is, the section-wise TDS rate chart for FY 2025-26, the Budget 2025 threshold hikes, deposit and return-filing due dates, and how to claim…

5 min read · 16 FAQs
TDS

Form 12BB — Declare Deductions to Cut Salary TDS

Form 12BB is the standard statement a salaried employee gives the employer to claim HRA, LTA, home-loan interest and Chapter VI-A deductions, so TDS on salary is reduc…

6 min read · 15 FAQs
TDS

Form 15G & 15H — Stop TDS When Your Tax Is Nil

Who can file Form 15G vs Form 15H, the FY 2025-26 TDS thresholds on FD interest and EPF withdrawal, how to fill Part I & II, where to submit, and the penalty for a fal…

5 min read · 15 FAQs
TDS

Form 15H — Stop TDS on Senior-Citizen Interest

A self-declaration under Section 197A that lets a resident senior citizen (60+) stop TDS on FD and interest income when the tax on total income is nil — who is eligibl…

5 min read · 15 FAQs
TDS

Form 16A — TDS Certificate for Non-Salary Income

What Form 16A is, who issues it, how to download the valid copy from TRACES, and exactly how to match it with Form 26AS / AIS to claim your TDS credit when filing your…

5 min read · 15 FAQs
TDS

Section 194-I — TDS on Rent, Rates & New ₹6L Limit

The TDS rate on rent under Section 194-I, the new ₹6,00,000 annual threshold from Budget 2025, who must deduct, how it differs from Section 194-IB, and the GST-exclusi…

5 min read · 16 FAQs
TDS

Section 194A — TDS on Interest Income

The TDS rate, revised Budget 2025 thresholds, Form 15G/15H, savings-account rules and non-deduction penalties for interest other than interest on securities.

5 min read · 15 FAQs
TDS

Section 194B — TDS on Lottery & Game Winnings (30%)

A flat 30% TDS applies to lottery, crossword, card-game and game-show prizes over Rs 10,000 — with no basic exemption and no deductions. Here are the current rate, thr…

5 min read · 16 FAQs
TDS

Section 194C — TDS on Contractor Payments

The correct TDS rate, the ₹30,000 / ₹1 lakh threshold, who must deduct, when to deduct on advances, and what work contracts are covered under Section 194C for FY 2025-26.

5 min read · 16 FAQs
TDS

Section 194DA — TDS on Life Insurance Payouts

When a life-insurance maturity or surrender payout is taxable, the 2% TDS on the income portion (rate cut from 5% on 1 Oct 2024), the ₹1 lakh threshold, the 10(10D) ex…

4 min read · 14 FAQs
TDS

Section 194H — TDS on Commission & Brokerage

The current 194H rate and threshold for FY 2025-26, who must deduct, when to deduct, the no-PAN rule and how 194H differs from 194D, 194J and 194M — plus the new Secti…

4 min read · 16 FAQs
TDS

Section 194J — TDS on Professional & Technical Fees

The correct TDS rate under Section 194J — 10% for professional fees, 2% for technical services — the new Rs50,000 threshold from FY 2025-26, plus rules for CA, doctor…

5 min read · 16 FAQs
TDS

Section 194N — TDS on Cash Withdrawal

The current 194N rate and threshold for FY 2025-26, how banks aggregate your accounts, the higher limit for ITR filers, exemptions, and how to claim the TDS as credit…

5 min read · 15 FAQs
TDS

Section 194Q — TDS on Purchase of Goods

When a buyer must deduct 0.1% TDS on purchase of goods, the Rs 50 lakh threshold, the Rs 10 crore turnover test, the no-PAN 5% rate and what changed after TCS u/s 206C…

4 min read · 15 FAQs
TDS

Section 194R — 10% TDS on Benefits & Perquisites

The 10% TDS on business benefits and perquisites — dealer incentives, foreign trips, gold coins, free samples to doctors and freebies to influencers — the Rs20,000 thr…

6 min read · 17 FAQs
TDS

Section 194S — 1% TDS on Crypto & Virtual Digital Assets

How much TDS applies on the transfer of a Virtual Digital Asset, the two thresholds, who deducts on an exchange vs a P2P trade, how it links to the flat 30% crypto tax…

5 min read · 15 FAQs
TDS

Section 206AA — 20% TDS Without PAN

No PAN means TDS at the higher of the applicable rate, the rate in force, or 20% — across salary, interest, dividend, rent and professional fees. Here is how it works…

4 min read · 15 FAQs
TDS

Section 206AB — Higher TDS for Non-Filers, Omitted from 1 April 2025

Section 206AB imposed higher TDS on ITR non-filers from July 2021. Finance Act 2025 omitted it from FY 2025-26 — here is what changed, what applied before, and what de…

5 min read · 16 FAQs
TDS

TAN Correction — Updating Deductor Details on an Allotted TAN

A TAN carries the deductor name, address, category and responsible person. When any of those go stale, TDS returns get rejected and Form 16A carries the wrong details.…

4 min read · 10 FAQs
TDS

TAN Number — What It Is & How to Apply

The 10-character Tax Deduction & Collection Account Number that every TDS/TCS deductor must obtain and quote — who needs it, how to apply with Form 49B, TAN vs PAN, an…

5 min read · 15 FAQs
TDS

TAN Registration — Apply Online with Form 49B

Who must obtain a TAN, how to apply online through Form 49B on the Protean (NSDL) or income-tax portal, the fee and processing time, the TAN structure, and the Section…

5 min read · 15 FAQs
TDS

TDS Calculator — Salary, Rent, FD & Fees

Pick a payment type, enter the amount, and get the exact TDS to deduct, the net payout, the applicable section, the threshold and the challan due date — for FY 2025-26…

14 min read · 14 FAQs
TDS

TDS Refund — Get Your Excess TDS Back

How to claim a TDS refund by filing your Income Tax Return, how to verify credits in Form 26AS and AIS, the refund timeline, Section 244A interest, and why refunds fail.

5 min read · 15 FAQs
TDS

Form 16 Explained — Part A, Part B & Your ITR

What Form 16 is, what Part A and Part B contain, when your employer must issue it, how to use it to file your income-tax return, and what to do if you never receive one.

5 min read · 16 FAQs
TDS

Form 24Q & 26Q — Quarterly TDS Returns

Which quarterly TDS return to file, who files 24Q vs 26Q, the exact due dates for FY 2025-26, how to file on TRACES, and the Rs 200/day late fee under Section 234E.

5 min read · 14 FAQs
TDS

Section 194N — TDS on Cash Withdrawals

The exact TDS rate and threshold when you withdraw cash from a bank, cooperative bank or post office — how ITR-filers get the higher ₹1 crore limit, why non-filers are…

5 min read · 14 FAQs
TDS

Section 195 — TDS on Payments to Non-Residents & Foreign Companies

Who deducts, the default rates, how DTAA lowers TDS with Form 10F + TRC, when Form 15CA and 15CB are mandatory, and the Section 195(2)/197 lower-deduction routes.

6 min read · 17 FAQs
TDS

TDS on Commission & Brokerage — Section 194H

The current 2% TDS rate under Section 194H, the ₹20,000 annual threshold, who must deduct, when to deduct, and how commission differs from insurance (194D) and profess…

5 min read · 17 FAQs
TDS

TDS on Contractor Payments — Section 194C

The correct TDS rate on contractor and sub-contractor bills, the ₹30,000 / ₹1 lakh threshold, the transporter exemption, who must deduct, and when to deduct on advance…

5 min read · 17 FAQs
TDS

TDS on Dividend — Section 194 & 194K

The 10% TDS rate on company and mutual-fund dividends, the new Rs10,000 threshold raised by Budget 2025, Form 15G/15H to avoid deduction, DTAA rates for NRIs, and how…

5 min read · 16 FAQs
TDS

TDS on E-Commerce — Section 194-O

The current 0.1% TDS rate (cut from 1% in October 2024), the ₹5 lakh seller threshold, who deducts, the 5% no-PAN rate and how sellers on Amazon, Flipkart, Meesho, Swi…

6 min read · 15 FAQs
TDS

TDS on Professional Fees — 10% Above Rs 50,000

The Section 194J TDS rate on professional and technical fees, the new Rs 50,000 threshold from Budget 2025, who must deduct, the no-PAN rate and the deposit and return…

5 min read · 15 FAQs
TDS

TDS on Property Purchase — Section 194-IA & Form 26QB

The 1% TDS a buyer must deduct on property worth ₹50 lakh or more, the stamp-duty-value rule, how to pay via Form 26QB, issuing Form 16B, and what changes when the sel…

6 min read · 15 FAQs
TDS

TDS on Rent — Rate, Rs 6 Lakh Limit & Who Deducts

The TDS rate on rent for businesses (Section 194I) and individuals (Section 194IB), the new Rs 6 lakh annual threshold, the 20% no-PAN rate, and exactly how to deduct…

5 min read · 15 FAQs
TDS

TDS on Salary — Section 192, Average Rate

There is no flat TDS rate on salary. Your employer deducts tax each month at your average rate of income tax on estimated annual income — under the default new regime…

6 min read · 15 FAQs
TDS

TDS Payment Online — Challan 281 Step by Step

How to pay TDS online with Challan 281 on the income-tax e-Pay Tax portal — TAN, tax-applicable code, nature-of-payment codes, monthly due dates, the OLTAS receipt and…

6 min read · 16 FAQs
TDS

TRACES Portal — Login, Form 16 & Corrections

How to use the TRACES portal (tdscpc.gov.in): deductor and taxpayer login, downloading Form 16/16A, filing TDS return corrections, fixing PAN and challan mismatches, a…

6 min read · 16 FAQs
TDS

What is TDS? Tax Deducted at Source

The payer deducts a slice of tax before paying you and deposits it with the government against your PAN. Here is how TDS works, who deducts it, the current-year rates…

5 min read · 16 FAQs
TDS

Section 194A — TDS on Interest FD, Banks & Post Office

The TDS rate and threshold on interest income under Section 194A for FY 2025-26 — including the Budget 2025 threshold hikes, cooperative banks, post office deposits, a…

5 min read · 15 FAQs
TDS

TDS on Buying Property from an NRI

The buyer must deduct TDS under Section 195 on the full sale consideration — not just the gain. Here are the current LTCG/STCG rates, surcharge, the Lower Deduction Ce…

5 min read · 16 FAQs
TDS

TDS on Cash Withdrawal — Section 194N

When your bank deducts TDS on cash withdrawals: the 2% rate above ₹1 crore, the higher 2%/5% non-filer rates, the ₹20 lakh trap, the per-bank limit and how you claim t…

5 min read · 16 FAQs
TDS

TDS on Freelance Income — 194J, 194C & Foreign Clients

How much TDS a client deducts on your freelance fees, the 10% Section 194J and 1%/2% Section 194C rates, the new ₹50,000 threshold, why foreign clients deduct nothing…

6 min read · 15 FAQs
TDS

TDS on Professional Fees — Section 194J

The correct TDS rate on CA, doctor, lawyer and consultant fees — 10% for professional services and 2% for technical services — the new Rs50,000 threshold from FY 2025…

5 min read · 15 FAQs
TDS

TDS on Property Sale — Section 194IA

The 1% TDS the buyer must deduct under Section 194IA, the ₹50 lakh threshold on the higher of price or stamp value, how to file Form 26QB, issue Form 16B, and the spec…

6 min read · 16 FAQs
TDS

TDS on Salary Calculation — Section 192 Step-by-Step

How your employer computes monthly TDS on salary under Section 192 — estimating annual income, applying new or old regime slabs, adding 4% cess and dividing by 12 — wi…

6 min read · 15 FAQs
TDS

TDS on Salary Slab — How Much Is Deducted?

The monthly TDS on salary by income range under Section 192 for FY 2025-26 — the default new-regime slabs, the ₹75,000 standard deduction, the ₹12 lakh 87A rebate, and…

5 min read · 14 FAQs
TDS

TDS Rate Chart 2025-26 — Download / Print PDF

The complete FY 2025-26 (AY 2026-27) TDS rate chart for resident payees — every section, nature of payment, rate and threshold in one table, updated for Budget 2025. U…

5 min read · 15 FAQs
TDS

TDS Return Due Dates — 31 Jul · 31 Oct · 31 Jan · 31 May

The quarterly TDS return filing deadlines, the monthly TDS deposit dates, the forms for each type of deduction, and how the Income-tax Act, 2025 renumbers them from 1…

4 min read · 15 FAQs
TDS

Form 16 vs Form 16A — Salary vs Non-Salary TDS

Form 16 certifies TDS on your salary; Form 16A certifies TDS on everything else — FD interest, professional fees and rent. The exact difference, who issues each, the d…

6 min read · 15 FAQs
TDS

Lower / Nil TDS Certificate — Form 13 under Section 197

When TDS on your receipts runs far ahead of your actual tax liability, Section 197 lets you ask the assessing officer to authorise deduction at a lower rate — or none…

5 min read · 10 FAQs
TDS

TDS on Rent of House — Section 194-IB & 194-I

When a tenant must deduct TDS on house rent, the ₹50,000/month trigger for individuals under Section 194-IB, the 2% rate, filing Form 26QC without TAN, and how compani…

5 min read · 16 FAQs
TDS

TDS on Salary — New Tax Regime

The new regime is the default. See the FY 2025-26 slabs your employer uses to deduct monthly TDS, the ₹75,000 standard deduction, the ₹60,000 rebate that makes salary…

5 min read · 15 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

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