Compliance
TDS & TCS
Withholding at source: rates, thresholds, and compliance obligations.
Income-tax Act, 1961
Sections 190–206CCA
Income-tax Act, 2025
Chapter XIX-B
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Change-log & executive memo
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- §192
Employer withholds tax on salary at average rate for the year.
Cl. 391ChangedSame mechanism; TCS credit now adjustable against TDS on salary at source.
No working note
- §194A
TDS on interest other than securities: 10% if > ₹40,000 (₹50,000 for seniors).
Cl. 393ChangedThreshold raised to ₹50,000 (₹1,00,000 for seniors); rate 10% retained.
No working note
- §194-IA
1% TDS on transfer of immovable property > ₹50 lakh.
Cl. 401Changed1% TDS retained; aggregate consideration across co-buyers/sellers clarified.
No working note
- §206C(1G)
TCS on LRS remittance / overseas tour package at 5%/20% above thresholds.
Cl. 415ChangedThreshold raised to ₹10 lakh; rate 20% above threshold, education/medical carve-outs retained.
No working note
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