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Old Section 194LA is now Sl. 3(iii) of Section 393(1). When the government or any authority compulsorily acquires your property, they deduct 10% TDS on compensation above Rs. 5 lakh. LARR Act acquisitions may be exempt.
Old Section 194J is now Sl. 6(iii) of Section 393(1). Professional fees attract 10% TDS and technical services attract 2%. Director fees have no threshold. Know the exact categories.
Old Section 194IC is now Sl. 3(ii) of Section 393(1). Developers must deduct 10% TDS on any cash paid to a landowner under a JDA. It applies from the first rupee with no threshold.
Old Section 194IB is now Sl. 2(i) of Section 393(1). Individuals and HUFs paying rent above Rs. 50,000 per month must deduct 2% TDS once a year in March. No TAN required.
Old Section 194IA is now Sl. 3(i) of Section 393(1). Buyers of property above Rs. 50 lakh must deduct 1% TDS on the total consideration including parking and club charges. No TAN required.
Old Section 194I is now Sl. 2(ii) under Section 393(1) of the 2025 Act. Specified persons deduct TDS on rent at 10% for land/building and 2% for machinery above Rs. 50,000 per month.
CMR Green Technologies Limited is India's leading non-ferrous metal recycler by installed capacity, commanding an estimated 42-45% share in the automotive cast aluminium alloy segment. Its Rs 630.88 crore IPO is a 100% Offer for Sale, meaning no fresh capital enters the company. Here is a detailed breakdown of the business, financials, and industry position, straight from the RHP.
A conflict thousands of kilometres away in the Middle East is quietly showing up in how much you pay at the fuel pump. Brent crude sits near $95 a barrel, the rupee trades around Rs 95 to the dollar, and OMCs have hiked fuel prices four times in eleven days. Here is what is driving this and what it means.
Old Section 194H is now Sl. No. 1(ii) of Section 393(1) under the 2025 Act. TDS at 2% applies on commission or brokerage above Rs. 20,000, excluding insurance commission and securities brokerage.
Old Section 194G is now Sl. No. 4 of Section 393(3) under the 2025 Act. TDS at 2% applies on commission earned by lottery ticket stockists and distributors above Rs. 20,000.
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.
