TDS and TCS: The New Shields and Arrows of the Taxpayer

CA Umesh Sharma , Last updated: 17 February 2026  
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In a thought-provoking dialogue between Arjuna and Krishna, the Union Budget 2026's proposed reforms to the TDS and TCSframework are explained through the metaphor of a "Tax Battlefield." With the new Income Tax Act, 2025 set to take effect from 1 April 2026, the government introduces several "shiel

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CA Umesh Sharma
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Category Income Tax   Report

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