TDS Amendments: FY 2025‑26 Overview
| Section | Nature of Change | Effective Date | Applicable Taxpayers/Payers | Commentary |
| 194T | New provision: 10% TDS on remuneration, etc., paid to partners | 1 April 2025 | Firms making payments to partners | Scrutinise applicability thresholds (e.g., turnover/payment limits). |
| 194D | TDS on insurance commission (non-corp.) reduced from 5% to 2% | 1 April 2025 | Individuals, HUFs, firms paying insurance commissions | Requires revised TDS calculations, systems to be adjusted. |