Complete Guide to TDS FY 2025-26 | Sections 192 to 194T & 195 | Income Tax Update | CA Subin VR

Описание: Welcome to our *ultimate TDS masterclass* for **FY 2025-26 AY 2026-27**! In this video, we’ve broken down the **entire TDS mechanism**, covering the latest updates as per:

✅ Updated provisions for the FY 2025-26

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🔍 *What you’ll learn:*

We go section-by-section from *192 to 194T**, including the newly introduced **Section 194T**, and the widely applicable **Section 195* (payments to non-residents), covering:

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📘 *Section Highlights:*

192 – Salary: Slab-based TDS with standard deduction
192A – EPF withdrawals: TDS on premature EPF over Rs. 50,000
193 – Interest on securities: Threshold raised to Rs. 20,000
194 – Dividends: Threshold increased to Rs. 10,000
194A – Bank/Post Office interest: Now Rs. 50K/1L (Sr. Citizens)
194B/194BB – Lottery, Horse Race winnings: 30% flat, per transaction
194BA – Online game winnings: No threshold, flat 30%
194C – Contractors: 1%/2% with thresholds Rs. 30K/1L
194D – Insurance commission: Rs. 20K limit, 5% rate
194DA – LIC maturity: TDS at 5% on income portion
194G/H – Commission/Brokerage: Thresholds hiked to Rs. 20,000
194I – Rent: Threshold increased to Rs. 6,00,000 per annum
194IA – Property sale: 1% TDS if amount exceeds Rs. 50L
194J – Professional/Technical Fees: Threshold now Rs. 50,000
194K – Mutual Funds: TDS on income above Rs. 10,000
194N – Cash withdrawals: Tiered at 2%/5% beyond Rs. 1 Cr/Rs. 3 Cr
194O – E-commerce sellers: Rs. 5L threshold, 1% TDS
194Q – Goods purchase: 0.1% if buyer turnover exceeds Rs. 20 Cr
194R – Business perquisites: Threshold increased to Rs. 50,000
194S – Crypto assets: Rs. 10K/50K limit, 1% TDS
194T – NEW: TDS at 10% on partner’s remuneration, interest, commission (effective 01.04.2025)

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🌍 *Section 195 – Payments to Non-Residents*

We also touch upon **Section 195**, covering:
TDS applicability on interest, royalty, technical services, etc.
Importance of DTAA (Double Taxation Avoidance Agreements)
Use of Form 15CA/15CB for foreign remittances

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🆕 *What’s New in 2025?*

Threshold increases across key TDS sections
Clarification between per transaction vs. aggregate basis
Brand-new Section 194T for firm to partner payments
Higher limits for senior citizens and small businesses

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📥 *Download Resources:*

✅ TDS Rate Chart (PDF/Excel) (insert link here)
✅ Income Tax Act – Amended Version
✅ Finance Bill, 2025 Summary

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📌 *Perfect for:*

CA / CMA / CS Students
Tax Practitioners
Accountants & Auditors
Business Owners
Finance Professionals

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💬 *Got questions or need specific case coverage?* Drop them in the comments!

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#TDS #IncomeTax #FinanceBill2025 #Section194 #TDS2025 #TaxDeduction #CAFinal #Taxation #indiabudget2025

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