The Central Board of Direct Taxes (CBDT), through Notification No. 121/2026 dated 22nd September 2026, has introduced the Income-tax (Fifth Amendment) Rules, 2026 to simplify TDS compliance for resident individuals… Read more »
The provisions relating to TDS on income from investment in securitisation trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBC of the Income-tax Act, 1961 is… Read more »
The provisions relating to TDS on income from investment funds have been restructured under the Income-tax Act, 2025. The earlier Section 194LBB of the Income-tax Act, 1961 is now covered… Read more »
The provisions relating to TDS on income distributed by business trusts have been restructured under the Income-tax Act, 2025. The earlier Section 194LBA of the Income-tax Act, 1961 is now… Read more »
The provisions relating to TDS on interest income from infrastructure debt funds payable to non-residents have been restructured under the Income-tax Act, 2025. The earlier Section 194LB of the Income-tax… Read more »
The provisions relating to collection of tax at source on foreign remittances and overseas tour programme packages have been restructured under the Income-tax Act, 2025. The earlier Section 206C(1G) of… Read more »
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