Complete Guide to TDS FY 2025-26 | Sections 192 to 194T & 195 | Income Tax Update | CA Subin VR

Welcome to our *ultimate TDS masterclass* for **FY 2025-26 AY 2026-27**! In this video, we’ve broken down the **entire TDS mechanism**, covering the latest updates as per: ✅ Updated provisions for the FY 2025-26 If you need any clarification or professional opinion, viewers may WhatsApp *7012243098* To contact *CA Subin VR* directly, you can book a time slot by messaging the same number. Or click this direct WhatsApp link: [https://wa.me/917012243098](https://wa.me/917012243098) --- 🔍 *What you’ll learn:* We go section-by-section from *192 to 194T**, including the newly introduced **Section 194T**, and the widely applicable **Section 195* (payments to non-residents), covering: --- 📘 *Section Highlights:* 192 – Salary: Slab-based TDS with standard deduction 192A – EPF withdrawals: TDS on premature EPF over Rs. 50,000 193 – Interest on securities: Threshold raised to Rs. 20,000 194 – Dividends: Threshold increased to Rs. 10,000 194A – Bank/Post Office interest: Now Rs. 50K/1L (Sr. Citizens) 194B/194BB – Lottery, Horse Race winnings: 30% flat, per transaction 194BA – Online game winnings: No threshold, flat 30% 194C – Contractors: 1%/2% with thresholds Rs. 30K/1L 194D – Insurance commission: Rs. 20K limit, 5% rate 194DA – LIC maturity: TDS at 5% on income portion 194G/H – Commission/Brokerage: Thresholds hiked to Rs. 20,000 194I – Rent: Threshold increased to Rs. 6,00,000 per annum 194IA – Property sale: 1% TDS if amount exceeds Rs. 50L 194J – Professional/Technical Fees: Threshold now Rs. 50,000 194K – Mutual Funds: TDS on income above Rs. 10,000 194N – Cash withdrawals: Tiered at 2%/5% beyond Rs. 1 Cr/Rs. 3 Cr 194O – E-commerce sellers: Rs. 5L threshold, 1% TDS 194Q – Goods purchase: 0.1% if buyer turnover exceeds Rs. 20 Cr 194R – Business perquisites: Threshold increased to Rs. 50,000 194S – Crypto assets: Rs. 10K/50K limit, 1% TDS 194T – NEW: TDS at 10% on partner’s remuneration, interest, commission (effective 01.04.2025) --- 🌍 *Section 195 – Payments to Non-Residents* We also touch upon **Section 195**, covering: TDS applicability on interest, royalty, technical services, etc. Importance of DTAA (Double Taxation Avoidance Agreements) Use of Form 15CA/15CB for foreign remittances --- 🆕 *What’s New in 2025?* Threshold increases across key TDS sections Clarification between per transaction vs. aggregate basis Brand-new Section 194T for firm to partner payments Higher limits for senior citizens and small businesses --- 📥 *Download Resources:* ✅ TDS Rate Chart (PDF/Excel) (insert link here) ✅ Income Tax Act – Amended Version ✅ Finance Bill, 2025 Summary --- 📌 *Perfect for:* CA / CMA / CS Students Tax Practitioners Accountants & Auditors Business Owners Finance Professionals --- 💬 *Got questions or need specific case coverage?* Drop them in the comments! 👍 Like, Share, and Subscribe for more content on **Income Tax**, **TDS**, **GST**, and **Finance**. #TDS #IncomeTax #FinanceBill2025 #Section194 #TDS2025 #TaxDeduction #CAFinal #Taxation #indiabudget2025 --- Let me know if you’d like this saved as a `.txt` file or added to your video asset kit! Viewers may also check for other articles and similar contents at the below links.   / krishnanisation   https://www.instagram.com/subins_clic... https://www.facebook.com/CA.Subin.VR/... Disclaimer: This video is intended for education purpose only and not for the purpose of soliciting business. The viewers shall take professional advice before taking any decisions on the matters specified in the video. The matters discussed in the video may subject to change due to amendments in various Acts/Rules etc. This channel will not responsible for any damages caused to the viewers. for the detailed information on disclaimer please visit the link below. https://www.termsfeed.com/live/0f12f3...