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All (12) DPDP Act,2023 (1) GST (2) Income Tax (4) RERA (3) Real Estate (2)

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Income Tax

TDS on Joint Development agreement ( Specified Development Agreement )

By CA.(Dr).Lalit Raithatha 20 May 2026 4 min read

Specified Development Agreement — Income-tax Act, 2025 What is a "Specified Agreement"? A "specified agreement" means a registered agreement in which a person owning land or building, or both, a...

Income Tax

TDS on Purchase of Goods — Section 393(1) [Table: S.No. 8(ii)] | New Income Tax Act, 2025

By CA.(Dr).Lalit Raithatha 20 May 2026 2 min read

Effective from: 1st April 2026 What is it? Section 393(1) [Table: S.No. 8(ii)] imposes a TDS obligation on the buyer ( Whose Turnover in Previos year exceed 10 Crs )to deduct tax on purchases of good...

Income Tax

TDS on Immovable Property purchase as per New Income Tax Act

By CA.(Dr).Lalit Raithatha 20 May 2026 2 min read

TDS on Purchase of Immovable Property: Section 393(1) of new Income Tax, 2025 The primary provision governing the deduction of tax at source on the purchase of land (immovable property) is contained i...

Income Tax

TDS FOR FY 2026-2027

By CA.(Dr).Lalit Raithatha 18 May 2026 1 min read

Section Nature of Payment Threshold (₹) TDS Rate No PAN Rate 392(old: 192) Salary Basic exemption limit As per slab 30% 393 Tbl-1(5)(ii)(old: 194A) Interest — Banks / Post Office ₹50,0...

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TDS on Joint Development agreement ( Specified Development Agreement )

TDS on Purchase of Goods — Section 393(1) [Table: S.No. 8(ii)] | New Income Tax Act, 2025

TDS on Immovable Property purchase as per New Income Tax Act

TDS FOR FY 2026-2027

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