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Tuesday, September 16, 2025

Month: January 2025

Section 194I: An Overview of TDS on Rent

Section 194I of the Income Tax Act outlines the rules for deducting TDS on rent. This provision primarily applies to those paying rent for properties,…

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Section 194C: TDS on Payments to Contractors

Section 194C of the Income Tax Act governs the deduction of tax on payments made to contractors or subcontractors for carrying out any work, including…

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Section 194IB – TDS on payment of Rent by certain Individuals or HUF

As per Section 194IB, it is mandatory for persons such as individuals / HUF not liable to audit u/s 44AB to deduct tax for rent…

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Section 192A- TDS on Payment of Accumulated PF Balance Due to an Employee

Section 192A of the Income Tax Act, 1961 deals with the TDS on premature withdrawal of accumulated balance from the Employees’ Provident Fund (EPF). This…

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TDS / TCS Compliance Reminder for January 2025

7th January 2025 – Due date for TDS / TCS payment for deductions/collections during December 2024 15th January 2025 – Due date of filing TCS…

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