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 Threshold Changes for FY 2026-27: The Raised Limits You Need to Know
The higher TDS thresholds in force for FY 2026-27 — 194A interest (Rs 1 lakh for seniors), 194J Rs 50,000, 194I Rs 50,000/month, 194H Rs 20,000, 194LA Rs 5 lakh and the new 194T — with the earlier limits for comparison.
Read article →Form 26QB: TDS on Purchase of Property (Section 194-IA)
1% TDS on property of Rs 50 lakh or more: on the higher of price or stamp-duty value, file Form 26QB in 30 days, get Form 16B, handle installments, and the NRI-seller exception.
Read article →How to Correct a TDS Return Online on TRACES
Online correction vs the conso-file route: fix PAN errors, challan mismatches and short-payment defaults, the DSC requirement, which fix clears which default, and the time limit.
Read article →How to Download Form 168 / 26AS (Your Tax Credit Statement)
Step-by-step: view and download Form 168 (earlier 26AS) via the e-filing portal and net banking, understand each part, and fix missing TDS credit before you file.
Read article →How to File Form 144 / 27Q: TDS Return for Payments to Non-Residents
Prerequisites, PAN/DTAA and Form 15CA/15CB, the RPU & FVU process, due dates and the TDS certificate — the full non-resident TDS return walkthrough.
Read article →194I vs 194-IB: TDS on Rent — Which Section Applies? (FY 2026-27)
Which rent section to use: business deductors use 194I (2%/10%, monthly, needs TAN); individuals/HUF not under audit use 194-IB (flat 2%, once a year, no TAN, Form 26QC).
Read article →194C vs 194J vs 194H: Contract, Professional or Commission? (FY 2026-27)
Rates, thresholds and codes for contractor (1%/2%), professional & technical (10%/2%) and commission (2%) payments — and how to classify a payment correctly.
Read article →Section 194T: TDS on Partner Remuneration & Interest (Firms & LLPs) — FY 2026-27
Every firm and LLP must now deduct 10% TDS on partner salary, remuneration, commission, bonus and interest over Rs 20,000 a year. Scope, the year-end credit trap, the Section 40(b) link and examples.
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