https://www.taxtmi.com/manuals?id=7976 Rates of tax deduction at source are prescribed for resident payments covering salary, provident fund withdrawals, commission, rent, immovable property transfers, capital market income, interest, contractors, professional services, dividend, and other specified receipts. The chart identifies the applicable payer, deduction rate, threshold limit, and special no-deduction cases, and also states the general rule that tax is deducted at credit or payment, whichever is earlier, subject to the listed exceptions and declaration-based non-deduction provisions. en-us Fri, 13 Mar 2026 14:48:00 +0530 Tue, 14 Apr 2026 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7976 Rates of tax deduction at source are prescribed for resident payments covering salary, provident fund withdrawals, commission, rent, immovable property transfers, capital market income, interest, contractors, professional services, dividend, and other specified receipts. The chart identifies the applicable payer, deduction rate, threshold limit, and special no-deduction cases, and also states the general rule that tax is deducted at credit or payment, whichever is earlier, subject to the listed exceptions and declaration-based non-deduction provisions. Manuals Income Tax Fri, 13 Mar 2026 14:48:00 +0530 https://www.taxtmi.com/manuals?id=7976