TDS & TCS
Articles & Guides
Expert insights on TDS & TCS from practising Chartered Accountants — plain language, actionable advice.
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.
Read ArticleTDS Rate Chart FY 2025-26 (AY 2026-27): Section-wise Rates & Thresholds
Complete TDS rate chart FY 2025-26. All sections: 192, 194A, 194C, 194H, 194I, 194J, 194Q, 194S. Rates, thresholds, due dates, 206AB, and penalty guide.
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.
TCS Under ITA 2025: Tax Collected at Source — All Sections, Rates and Compliance
Guide to TCS (Tax Collected at Source) under ITA 2025. Covers all TCS sections including 206C (forest produce, tendu leaves, scrap), 206CL (liquor), TCS on LRS remittances, and compliance.
TDS on Salary Under ITA 2025: Section 192, Form 16, Employer Obligations
Complete guide to TDS on salary under Section 192 of ITA 2025. Covers how employers compute TDS, Form 12BB, Form 16 issuance, new employee declarations, and consequences.
TDS on Rent Under ITA 2025: Section 194I, 194IB and Compliance Guide
Guide to TDS on rent under ITA 2025. Covers Section 194I (business rent), Section 194IB (individual/HUF rent above Rs 50,000/month), rates, thresholds, and Form 26QC filing.
TDS on Professional Fees Under ITA 2025: Section 194J Rates, Threshold and Compliance
Guide to TDS on professional and technical fees under Section 194J of ITA 2025. Covers 10% rate for professionals, 2% for technical services, royalty, threshold of Rs 30,000, and filing.
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 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.
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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