https://www.taxtmi.com/acts?id=51938 Section 393 sets out a detailed tax deduction at source regime for specified payments to residents and non-residents, fixing the applicable rates, thresholds, timing of deduction, and payer categories across commission, rent, interest, contractor and professional fees, dividends, winnings, e-commerce receipts, virtual digital assets, and various cross-border income streams. It also provides specific exemptions, nil-deduction declarations, and special rules for deemed credit, grossing-up, and priority of deduction in identified cases. en-us Thu, 14 Aug 2025 18:15:53 +0530 Mon, 06 Apr 2026 12:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51938 Section 393 sets out a detailed tax deduction at source regime for specified payments to residents and non-residents, fixing the applicable rates, thresholds, timing of deduction, and payer categories across commission, rent, interest, contractor and professional fees, dividends, winnings, e-commerce receipts, virtual digital assets, and various cross-border income streams. It also provides specific exemptions, nil-deduction declarations, and special rules for deemed credit, grossing-up, and priority of deduction in identified cases. Act-Rules Income Tax Thu, 14 Aug 2025 18:15:53 +0530 https://www.taxtmi.com/acts?id=51938