Section 194R: 10% TDS on gifts, trips and free products given to business associates once the total crosses ₹20,000 in a year — rate, threshold, Form 26Q and the new Section 393 rule.
Advance tax 15 December 2026 is the third instalment for tax year 2026-27. Pay 75% of your estimated tax by this date — due dates, calculation, interest under sections 424 and 425, and how to pay online via Challan 280.
If your rent crosses Rs 50,000 in a month, TDS applies — 10% or 2% under Section 194-I for businesses, 2% once a year under Section 194-IB for individuals. Rates, forms and deadlines explained.
Section 194DA deducts 2% TDS on the income part of a life insurance payout above Rs 1 lakh a year — but only if the policy is not exempt under Section 10(10D). Learn the rate, threshold, worked examples and how to avoid it.
Section 194N deducts 2% TDS on cash withdrawals above ₹1 crore a year (₹20 lakh for non-filers). Learn the limits, rates, refund process and the Form 13 route.
Section 194T (from 1 April 2025) makes every partnership firm and LLP deduct 10% TDS on salary, remuneration, commission, bonus and interest paid to a partner, once the year’s total crosses ₹20,000. Profit share stays outside it.
Section 194K cuts 10% TDS on mutual fund dividends above ₹10,000 a year. Rate, new limit, IDCW rules, refund claim and Form 15G/15H explained in plain words.
A defective return notice under Section 139(9) gives you 15 days to fix your ITR. Learn what it means, how to respond online, and what happens if you ignore it.
Section 194D deducts TDS on insurance commission at 2% for individuals and HUFs, 10% for companies, once yearly commission crosses Rs 20,000. Rates, threshold, Form 131 certificate and the Section 393(1) mapping explained.
Section 194Q makes buyers with turnover above Rs 10 crore deduct 0.1% TDS on goods purchases above Rs 50 lakh per seller. Rate, threshold, GST rule, Form 26Q dates and the new Section 393 rule explained.