Income Tax Act 2025 - Complete TDS Mapping | Old vs New TDS Sections Explained (Quick Reference) скачать в хорошем качестве

Income Tax Act 2025 - Complete TDS Mapping | Old vs New TDS Sections Explained (Quick Reference)

The Income Tax Act 2025 introduces a new structure for TDS provisions. Instead of multiple scattered sections under the Income Tax Act 1961, the new law consolidates TDS provisions into structured tables under Section 392 and Section 393. In this video, we explain the complete mapping of old TDS sections such as 192, 194A, 194C, 194H, 194I, 194J, 194Q and others to the new framework under the Income Tax Act 2025. This session will help Chartered Accountants, tax professionals, CA students, and finance professionals understand the new referencing system like 393(1) Sl.5(i) and how it corresponds to existing provisions. Topics Covered in This Video: • Structure of TDS under Income Tax Act 1961 • New structure under Income Tax Act 2025 • Understanding Section 392 and Section 393 • Table reference system explained • Mapping of old TDS sections to new provisions • Key rates and thresholds for FY 2026-27 • New provision for TDS on partner payments (Section 194T) This video is designed to simplify the transition from the old TDS framework to the new Income Tax Act 2025 structure. If you found this explanation helpful, do subscribe to the channel for more updates on taxation, audit and professional developments. #IncomeTaxAct2025 #TDS #TaxLaw #CharteredAccountant #CAStudents #TaxUpdates #Section392 #Section393 #IncomeTaxIndia #TaxEducation DISCLAIMER :- This Video is for the purposes of information / knowledge and shall not be treated as solicitation in any manner or of for any other purposes whatsoever. It shall not to be used for any legal advice /opinion and shall not to be used to rendering any professional opinion. Viewers are advised to kindly go through to original Government publications / notifications and published case laws or judicial pronouncements. The statements and opinions expressed in video are those of the speaker and do not necessarily reflect those of the CA Sansaar or any of its employees. CASansaar Team does not take any responsibility for the views of the Speaker. Our Social Links - Follow CA Sansaar YouTube    / casansaarca   Twitter   / casansaar   Facebook   / casansaarca   Linkedin   / casansaar