TDS on Commission: Transition from Section 194H to Section 393 in 2026



The year 2025 marked a significant milestone in Indias direct tax framework with the enactment of the Income-tax Act, 2025, which replaces the six-decade-old Income-tax Act, 1961, effective from 1st April 2026. The primary objective of the new legislation is not to overhaul tax policy, but to reorga
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