TDS and TCS Deduction Details under Income Tax Act 2025

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are key mechanisms under the Income Tax Act to ensure timely tax collection. The provisions for FY 2025 bring several updates in thresholds, rates, and applicability. This blog provides a detailed overview of applicable sections, limits, and rates for TDS and TCS.

Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are key mechanisms under the Income Tax Act to ensure timely tax collection. The provisions for FY 2025 bring several updates in thresholds, rates, and applicability.

This blog provides a detailed overview of applicable sections, limits, and rates for TDS and TCS.