New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

, Last updated: 10 April 2026 Share Follow on Google News

Overview With effect from 01.04.2026, Form No. 141, Schedule C is the prescribed challan-cum-statement for reporting tax deducted at source on specified payments made by an eligible individual or Hindu Undivided Family (HUF) to a resident contractor or professional under section 393(1) [Table Sl. N

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