https://www.taxtmi.com/article/detailed?id=15873 Clauses 74-76 amend the Income tax Act, 2025 to streamline TDS procedure by enabling electronic, decentralised issuance of lower rate or nil deduction certificates under Section 395, expanding exclusion categories in Section 397 to prevent overlapping TDS obligations for specified transactions (including certain contractual payments, virtual digital assets, and immovable property by resident individuals/HUFs), and clarifying automated processing references in Section 399 by limiting adjustments to sub sections 427(1) and 427(2). en-us Fri, 13 Feb 2026 10:19:52 +0530 Fri, 13 Feb 2026 10:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15873 Clauses 74-76 amend the Income tax Act, 2025 to streamline TDS procedure by enabling electronic, decentralised issuance of lower rate or nil deduction certificates under Section 395, expanding exclusion categories in Section 397 to prevent overlapping TDS obligations for specified transactions (including certain contractual payments, virtual digital assets, and immovable property by resident individuals/HUFs), and clarifying automated processing references in Section 399 by limiting adjustments to sub sections 427(1) and 427(2). Articles Budget - Tax Proposals Fri, 13 Feb 2026 10:19:52 +0530 https://www.taxtmi.com/article/detailed?id=15873