Commonly applicable TDS sections to Individual, HUF, LLP, Partnership Firms, Company

FY 2026–27 has begun.
From 1 April 2026, TDS/TCS payments will be made under the New Income-tax Act, 2025.

Sharing a practical guide covering:
✔ Commonly used TDS/TCS sections with Old vs New Act mapping
✔ Threshold limits & rates

A handy compliance reference for professionals and businesses this year.

Credit to
@CA_HarshilSHETH

Table displaying TDS rates applicable to individuals, firms, and companies, listing sections from the old and new tax acts, nature of payment, applicable limits, and corresponding rates.
Table summarizing payment sections and rates under the Income Tax Act, including details on payments to contractors, purchase of goods, and applicable TCS rates.

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