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of <h1>Section 393: Enacted TDS rules mirror earlier bill, clarify drafting, precedence, definitions, and operational details</h1> The texts compare enacted section 393 and the earlier bill clause establishing comprehensive TDS obligations across a wide range of payments to residents, non-residents and any person, including emerging categories (e-commerce, virtual digital assets). Both set tables of payment types, deductors, rates and thresholds, timing (credit or payment), and numerous exemptions, declarations for nil deduction and precedence rules (notably e-commerce). Differences are chiefly drafting, reorganisation and clarified notes in the enacted version that reduce duplication risk and improve operational clarity (e.g., precedence, definitions, mixed cash/in-kind rules), with no material change to substantive liability or rates in the provided extracts.
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