What are TDS Special Sections
Last updated at Dec. 16, 2024 by Teachoo
Chapter 9 TDS Special Sections
Last updated at Dec. 16, 2024 by Teachoo
NORMAL SECTIONS TDS Deducted only if we are Doing Business Tan Number Required Challan and Return Separate Challan Filled Monthly Return filled Quarterly Example Section 194C,194J,194H etc. Section 194N Payment in Cash SPECIAL SECTIONS TDS Deducted in case of Personal Payments also TDS NON SALARY Common Challan and Return Form Challan cum Return filed only One time No Tan Number Requirement Example Section 194IA TDS on Sale of Property Section 194IB TDS on Personal Rent Section 194M Certain Payment by Individual/HUF