⚠️ Individuals & HUF (Non-Audit Cases) If your business is not covered under Tax Audit(Old Sec 44AB / New Sec 63)👉 Most routine business TDS provisions do not apply 📊 Routine Business TDS – Not Applicable (Non-Audit Cases) Nature 1961 Act 2025 Act (Restructured) Contractor Payments Sec 194C ❌ Sec 393 ❌ Professional Fees Sec 194J ❌ Sec 393 ❌ Commission/Brokerage Sec 194H ❌ Sec 393 ❌ Commercial Rent Sec 194I ❌ Sec 393 ❌ Purchase of Goods Sec 194Q ❌ Sec 393 ❌ ✅ Still Applicabl