Judgement

The ITAT Delhi remanded the TDS appeal after finding that the CIT(A) failed to decide the actual dispute regarding the applicable TDS rate on CAM charges.

ITAT Remands TDS Appeal After CIT(A) Failed to Decide Actual CAM Charges Issue

Articles

A complete and simplified guide to the latest TDS rates, thresholds, forms, and Section 393 provisions applicable for FY 2026-27 under the new Income Tax Act, 2025.

TDS Rate Chart for FY 2026-2027 under Income Tax Act, 2025

News

A complete and updated overview of TDS rates, revised sections, and key compliance changes under the Income-tax Act, 2025 applicable from FY 2026-27.

TDS Rate Chart as per Income-tax Act 2025 for Tax Year 2026-27

A comparison of Section 194-IB and Section 194-I, TDS rates, thresholds, compliance requirements, and procedures for deducting and depositing tax on rental payments.

TDS on Rent under Income Tax Act: A Comparative Study of Section 194-IB and Section 194-I

Delhi HC reduced the TDS rate to 2%, holding that the tax authorities must provide proper reasons while issuing withholding certificates in cross-border software transactions.

Delhi HC Cuts TDS to 2% in Software Taxation Dispute; Cites Lack of Reasoning in Section 197 Order

HC ruled that in the absence of a PE in India, taxpayers cannot be subjected to higher TDS and directed the tax department to issue a 1.5% TDS certificate under Section 197.

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ITAT Remands TDS Appeal After CIT(A) Failed to Decide Actual CAM Charges Issue

TDS Rate Chart for FY 2026-2027 under Income Tax Act, 2025

TDS Rate Chart as per Income-tax Act 2025 for Tax Year 2026-27

TDS on Rent under Income Tax Act: A Comparative Study of Section 194-IB and Section 194-I

Delhi HC Cuts TDS to 2% in Software Taxation Dispute; Cites Lack of Reasoning in Section 197 Order

HC Holds Certificate Imposing Higher TDS Rate at 3.5% Unjustified Without Permanent Establishment