Direct Tax Reference
TDS rules & sections, explained
Plain reference articles on Indian direct tax withholding: Section 194C contractors, 194J professional fees, 194-IA property withholding, quarterly challan due dates, and Section 206AA penal rates.
Complete TDS Rate Chart (FY 2024–25 & FY 2025–26)
A complete section-wise directory of direct tax deduction rates, revised thresholds, and compliance forms under the Income Tax Act, 1961.
2 sections · reviewed November 2026
Section 194C: TDS on Payment to Contractors & Sub-contractors
Everything you need to know about contractor deductions, thresholds, advertising, transport contracts, and works tax compliance.
3 sections · reviewed November 2026
Section 194J: TDS on Professional and Technical Fees Explained
How to correctly classify invoices between professional services, technical consulting, and call centers to avoid tax demand notices.
2 sections · reviewed November 2026
Section 194-IA: 1% TDS on Purchase of Immovable Property
A complete homebuyer's guide to deducting tax on property sales, filing Challan 26QB, and issuing Form 16B to the seller.
3 sections · reviewed November 2026
Section 194-IB: TDS on Rent Exceeding ₹50,000 per Month
How salaried tenants and non-audit individuals must deduct TDS on high-value residential rent using Form 26QC.
2 sections · reviewed November 2026
Section 206AA: Higher TDS Rates for Payees Without PAN
Why having an invalid or inoperative PAN triggers an instant 20% flat tax deduction and how deductors must handle it.
2 sections · reviewed November 2026
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