194T Applicability

[C ChiranjeeviRaj]

Sir,

Kindly clarify when section 194T is applicable. From A.Y 2025-2026 or from A.Y 2026-2027.

[Padmanathan KV]

My understanding is that TDS u/s 194T has to be deducted for payments made after 1-4-2025.

AI Summary

TDS under section 194T applies to payments made after the notified commencement date, creating a deduction obligation. TDS under section 194T is triggered by the date of payment: the obligation to deduct arises for payments made after 1-4-2025, so payments on or after that date require deduction under the provision.