Securities definition for TDS and TCS adopts the meaning under securities contract regulation law, unlike the earlier income-tax framework. Securities for TDS and TCS purposes under the Income-tax Act, 2025 carry the meaning assigned under section 2(h) of the Securities Contracts (Regulation) ... Summary
Securities definition for TDS and TCS adopts the meaning under securities contract regulation law, unlike the earlier income-tax framework.
Securities for TDS and TCS purposes under the Income-tax Act, 2025 carry the meaning assigned under section 2(h) of the Securities Contracts (Regulation) Act, 1956. No corresponding definition of securities appears under the Income-tax Act, 1961.
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