A few TDS sections cover most day-to-day business payments:
- 194C — payments to contractors: 1% (individual/HUF) or 2% (others).
- 194J — professional or technical fees: 10% (2% for technical services).
- 194I — rent: 10% on land/building, 2% on plant & machinery.
- 194H — commission or brokerage: 5% (2% from Oct 2024).
Each section has a threshold below which no TDS applies. Deduct at the time of credit or payment, whichever is earlier.
This is general information, not professional advice — confirm the current position for your specific case before acting.
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