Section 194N TDS on Cash Withdrawal (2026): ₹1 Crore Limit, 2% Rate & Refund
Section 194N deducts 2% TDS on cash withdrawals above ₹1 crore a year (₹20 lakh for non-filers). Learn the limits, rates, refund process and the Form 13 route.
section 393 income tax act
Section 194D TDS on Insurance Commission (2026): 2% Rate, Rs 20,000 Limit & Section 393 Explained
Section 194D deducts TDS on insurance commission at 2% for individuals and HUFs, 10% for companies, once yearly commission crosses Rs 20,000. Rates, threshold, Form 131 certificate and the Section 393(1) mapping explained.
Section 194Q TDS on Purchase of Goods (2026): 0.1% Rate, Rs 50 Lakh Threshold & Section 393 Explained
Section 194Q makes buyers with turnover above Rs 10 crore deduct 0.1% TDS on goods purchases above Rs 50 lakh per seller. Rate, threshold, GST rule, Form 26Q dates and the new Section 393 rule explained.
Section 194O TDS on E-Commerce (2026): 0.1% Rate, Rs 5 Lakh Threshold & Section 393 Explained
Section 194O makes e-commerce platforms deduct 0.1% TDS on the gross value of sales before paying sellers. Individuals and HUFs pay nothing until sales cross Rs 5 lakh a year on a platform. Rate, threshold, worked examples and the new Section 393 number.
Section 194H TDS on Commission & Brokerage (2026): 2% Rate, Rs 20,000 Limit & Section 393 Explained
Section 194H requires 2% TDS on commission and brokerage above Rs 20,000 a year. Learn the rate, threshold, who must deduct, the 194H vs 194J vs 194D difference, and the new Section 393 number.