TDS Knowledge Center
Clear, practical guides to TDS for businesses, accountants and consultants — written by a CA firm and kept current for FY 2026-27 and the Income Tax Act 2025.
TDS Rate Chart FY 2026-27: New Section Numbers (392 & 393) Explained
A plain-language guide to the FY 2026-27 TDS rate chart under the Income Tax Act 2025 — how old 194-series sections map to Section 392 and 393, with rates, thresholds and payment codes.
Read article →TDS on Contractor Payments (Section 194C / 393): Rates, Limits & Examples — FY 2026-27
How TDS on contractor and works-contract payments works in FY 2026-27: 1% vs 2% rate, the Rs 30,000/Rs 1,00,000 thresholds, the transporter exemption, and worked examples.
Read article →TDS Due Dates FY 2026-27: Payment & Return Calendar (with penalties)
Complete TDS due-date calendar for FY 2026-27 — monthly challan deposit dates, quarterly return dates (Form 138/140/144), certificate dates, and the interest and late fees for missing them.
Read article →TDS on Professional & Technical Fees (Section 194J): 10% or 2%? — FY 2026-27
The 194J 10% vs 2% trap explained: when professional fees attract 10% and when technical or software services attract just 2%, with the Rs 50,000 threshold and examples for FY 2026-27.
Read article →How to Avoid TDS Interest & Late Fees (Section 201(1A) & 234E)
Understand TDS interest under Section 201(1A) and the late-filing fee under 234E, how they are calculated, and a practical month-end routine to never pay them again.
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