TDS
TDS guides under the Income-tax Act, 2025: rate chart, property purchases, rent, professional fees, contractors, late filing and corrections.
TDS Rate Chart for FY 2026-27 Under the New Income-tax Act
TDS rates for tax year 2026-27 under sections 392/393: old vs new sections, thresholds for salary, interest, rent, fees, contractors and due dates.
TDS on Property Purchase from a Resident Seller: Your Obligations as a Buyer
The 1% TDS rule above ₹50 lakh for property buyers: stamp duty value, joint buyers, instalments, filing Form 26QB / Form 141 and penalties.
TDS on Rent, Professional Fees, Contractor Payments and Commission
TDS for businesses on rent, professional and technical fees, contractors and commission: rates, thresholds, timing, GST and common mistakes.
Late TDS Filing and Payment: Interest, Late Fees and How to Correct Defaults
TDS deducted, deposited or reported late: 1% and 1.5% interest, the ₹200-a-day late fee, penalty, TRACES default notices and correction returns.