⭐ Important points (exam-critical)
- ⭐Sec 194T (FA 2024) — TDS on partner remuneration (effective 1 April 2025) — 10% above threshold.
- ⭐Sec 206C(1H) — TCS on sale of goods @ 0.1% if seller turnover > ₹10 cr & buyer purchases > ₹50L (rescinded if 194Q applies).
- ⭐TDS on virtual digital assets (Sec 194S) @ 1% — crypto transactions.
- ⭐Section 192 — employer responsible for considering all eligible deductions when computing TDS.
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