Old Section 194DA is now Sl. No. 8(i) under the 2025 Act. TDS at 2% applies on the income portion of taxable LIC or insurance payouts above Rs. 1 lakh. Exempt policies have no TDS.

Old Section 194D is now Sl. No. 1(i) of Section 393(1) under the 2025 Act. TDS applies on insurance commission above Rs. 20,000. Here is what agents and insurers need to know.

Old Section 194BB is now Sl. No. 3 of Section 393(3) under the 2025 Act. TDS applies on horse race winnings above Rs. 10,000 per transaction. Bookmakers and licence holders deduct.

Old Section 194BA is now Sl. No. 2 of Section 393(3). TDS applies on net winnings from online games at the time of withdrawal and at year-end. Here is exactly how it works.

Old Section 194B is now Sl. No. 1 of Section 393(3) under the 2025 Act. TDS applies on lottery, crossword, card game, and betting winnings above Rs. 10,000 per transaction.

Old Section 194A is now Sl. 5(ii) and 5(iii) under Section 393(1) of the 2025 Act. Bank FD interest has a higher threshold. Know when TDS applies on your deposits.

Old Section 194 is now Sl. No. 7 under Section 393(1) of the 2025 Act. Companies must deduct 10% TDS on every dividend before payment. Here is what you need to know.

Old Section 193 is now Sl. 5(i) of Section 393(1) under the 2025 Act. TDS at rates in force applies on debenture interest above Rs. 10,000. Government securities are largely exempt.

Old Section 192A is now Section 392(7) under the 2025 Act. TDS at 10% applies on EPF withdrawal above Rs. 50,000 if you leave before 5 years of service.

Old Section 192 is now Section 392(1) under the 2025 Act. Salary TDS uses the average rate method, not a fixed percentage. Here is exactly how it works.

The Income Tax Act 2025 renumbered all TDS sections but kept the substance identical. This guide maps every TDS provision, gives accurate rates (no 'rates in force' vagueness), and explains each with examples.

Agricultural income is fully exempt from income tax in India. But if you have both agricultural and other income, the partial integration rule can raise your tax on non-agricultural income. Here is how it works.

When you retire or change jobs, you receive gratuity, leave encashment, and PF proceeds. Each has different exemption rules under the Income Tax Act 2025. Get the exact amounts and conditions here.

Section 22 of the Income Tax Act 2025 replaces old Section 24(b). The rules are identical but the structure is cleaner. Know exactly how much interest you can deduct and when.

Standard deduction is a flat deduction from salary income. No bills, no investment, no paperwork. Your employer deducts it automatically.