Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income Tax Bill 2025: Clause 393 Details TDS Provisions on Income Types, Rates, Exemptions, and Threshold Limits.</h1> Clause 393 of the Income Tax Bill, 2025, outlines the provisions for tax deduction at source (TDS) on various types of income paid to residents and non-residents. It specifies the nature of income, the responsible payer, applicable rates, and threshold limits for TDS. The clause covers categories like commission, rent, immovable property transfers, capital market income, interest, contractor payments, dividends, and other specified payments. It also includes exemptions and conditions under which no TDS is required, such as payments to government entities, certain institutions, and specific transactions. The clause ensures timely tax collection by mandating TDS at the time of credit or payment.