Tag: latest income tax changes 2025

TDS (Tax Deducted at Source) Rules Applicable from 1st August 2025 – Detailed Guide

Aug 1, 2025

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by

Himanshu

in Educational News, Finance and Accounting

🔁 1. Extension of Relief for TDS Short Deduction Due to Inoperative PAN (from 1st August 2025 onwards) When deducting TDS, the deductor is expected to ensure the PAN of the deductee is active. If the PAN is inoperative (e.g. not linked with Aadhaar), the law mandates higher TDS rates under Section 206AA (usually 20%).…