Tag Archives: New Section 393 of Income Tax Act 2025  to Replace Section 194I  of Income Tax Act 1961 for TDS on rent

TDS on Rent w.e.f 01.4.2026 as per New Income Tax Rules 2026 Under the new Income-tax Act, 2025 (effective April 1, 2026), the provisions for deducting Tax Deducted at Source (TDS) on rent have been consolidated under Section 393(1). The rules depend on whether the payer is a “specified person” (like a company or a… Read More »