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TDS & TCS

Articles on TDS & TCS

11 articles
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TDS & TCS

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 ...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

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 thr...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

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 1...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

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), q...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

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...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

TDS on Rent Under Income Tax Act 2025: Section 397 & 399B Complete Guide

TDS on rent under ITA 2025 — Section 397 for individuals/HUF (2% on rent above Rs 50K/month, Budget 2024), Section 399B ...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

Lower TDS Certificate Under Income Tax Act 2025: Section 398 Guide

Lower TDS certificate under Section 398 of ITA 2025 — how to apply Form 13 online, who needs it, validity, non-resident ...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

TCS (Tax Collected at Source) Under Income Tax Act 2025: Complete Guide

TCS provisions under ITA 2025 — LRS foreign remittance 20% (above Rs 7L), tour packages 5%/20%, motor vehicles 1%, sale ...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

Form 15G and Form 15H Under Income Tax Act 2025: No TDS Declaration Guide

Form 15G (below 60) and Form 15H (senior citizen) declarations to avoid TDS under ITA 2025 — eligibility conditions, whe...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

TDS Rate Chart 2026-27 Under Income Tax Act 2025: All Sections

TDS rate chart for Tax Year 2026-27 under ITA 2025 — all sections, rates for salary, rent, interest, professional fees, ...

Mar 26, 2026 by Vikas Sharma 3 min
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TDS & TCS

TDS Rate Chart for Tax Year 2026-27 Under Income Tax Act 2025: Complete Guide

Complete TDS rate chart for Tax Year 2026-27 under Chapter XIX of the Income Tax Act, 2025. All sections, thresholds, ra...

Mar 25, 2026 by Vikas Sharma 6 min