{"id":174156,"date":"2025-04-06T18:58:26","date_gmt":"2025-04-06T18:58:26","guid":{"rendered":"https:\/\/peraltafinancing.com\/accounting\/key-amendments-in-income-tax-provisions-w-e-f-1st-april-2025\/"},"modified":"2025-04-06T18:58:26","modified_gmt":"2025-04-06T18:58:26","slug":"key-amendments-in-income-tax-provisions-w-e-f-1st-april-2025","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=174156","title":{"rendered":"Key Amendments In Income Tax Provisions W.e.f. 1st April 2025"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div id=\"\">\n<tr>\n<td><strong>Nature of Payment<\/strong><\/td>\n<td><strong>Threshold Limit up to 31st March 2025<\/strong><\/td>\n<td><strong>Threshold Limit w.e.f. 01.04.2025<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>TDS on Interest on Securities (Section 193)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Interest paid to resident Individuals and HUF on any debenture issued by a company in which the public is substantially interested<\/td>\n<td>5,000<\/td>\n<td>10,000<\/td>\n<\/tr>\n<tr>\n<td>Any other interest in security<\/td>\n<td>NIL<\/td>\n<td>5,000<\/td>\n<\/tr>\n<tr>\n<td>TDS on\u00a0 Dividend (Section 194)\u00a0<\/td>\n<td>5000<\/td>\n<td>100000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">TDS on Interest other than interest on securities (Section 194A)<\/td>\n<\/tr>\n<tr>\n<td>Interest is paid by Banks, Cooperative societies, and post office<\/td>\n<td>40,000<\/td>\n<td>50,000<\/td>\n<\/tr>\n<tr>\n<td>interest is provided by any other person<\/td>\n<td>5,000<\/td>\n<td>10,000<\/td>\n<\/tr>\n<tr>\n<td>interest is provided to a senior citizen<\/td>\n<td>50,000<\/td>\n<td>1,00,000<\/td>\n<\/tr>\n<tr>\n<td>TDS on payment of rent (Section 194I)<\/td>\n<td>INR 2,40,000\/- Per Annum<\/td>\n<td>INR 50,000\/- per month or part of the month.<\/td>\n<\/tr>\n<tr>\n<td>TDS on Compensation on acquisition of Immovable property. (194LA)<\/td>\n<td>2,50,000<\/td>\n<td>5,00,000<\/td>\n<\/tr>\n<tr>\n<td>Fees for professional services, technical services, royalty, and sums as per section 28(VA) (Section 194J)<\/td>\n<td>Aggregate payment exceeds INR 30,000\/- during PY<\/td>\n<td>INR 50,000\/-<\/td>\n<\/tr>\n<tr>\n<td>Insurance Commission (Section 194D)<\/td>\n<td>15000<\/td>\n<td>20000<\/td>\n<\/tr>\n<tr>\n<td>Commissioner, etc., on lottery tickets (Section 194G)<\/td>\n<td>15,000<\/td>\n<td>20000<\/td>\n<\/tr>\n<tr>\n<td>Commission or Brokerage (Section 194H)<\/td>\n<td>15,000<\/td>\n<td>20,000<\/td>\n<\/tr>\n<tr>\n<td>winnings from the lottery, crossword puzzles, etc (Section 194B)<\/td>\n<td>Aggregate payment of INR 10,000\/- per FY<\/td>\n<td>INR 10,000 per transaction<\/td>\n<\/tr>\n<tr>\n<td>Winning from horse race (Section 194BB)<\/td>\n<td>Aggregate payment of INR 10,000\/- per FY<\/td>\n<td>INR 10,000 per transaction<\/td>\n<\/tr>\n<tr>\n<td>Remuneration to Partners (Section 194T)<\/td>\n<td>NIL<\/td>\n<td>20,000 Per Annum<\/td>\n<\/tr>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Nature of Payment Threshold Limit up to 31st March 2025 Threshold Limit w.e.f. 01.04.2025 TDS on Interest on Securities (Section 193) Interest paid to resident Individuals and HUF on any debenture issued by a company in which the public is substantially interested 5,000 10,000 Any other interest in security NIL 5,000 TDS on\u00a0 Dividend (Section [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":174157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11759],"tags":[6711,40493,4759,10975,1088,27119,7356,69534],"dealstore":[],"offerexpiration":[],"class_list":["post-174156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-1st","tag-amendments","tag-april","tag-income","tag-key","tag-provisions","tag-tax","tag-w-e-f"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - 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