TDS on Professionals w.e.f 01.4.2026 as per New Income Tax Rules 2026
TDS on Professionals w.e.f 01.4.2026 as per New Income Tax Rules 2026 Under the Income-tax Act, 2025, effective from April 1, 2026, the provisions for Tax Deducted at Source (TDS) on payments to professionals and technical service providers have been consolidated under Section 393(1). This replaces the erstwhile Sections 194J and 194M of the old… Read More »