📢 TDS & Tax Audit – Small Business Relief (1961 vs 2025)

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3 days ago
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⚠️ 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 Applicable (Even Without Audit)

Nature	Section	Key Condition
🏠 Property Purchase	194IA	> ₹50 Lakhs
🤝 Contractor/Professional	194M	> ₹50 Lakhs/year
🏢 High Rent	194IB	> ₹50K/month

💼 Special Case – Salary

✔ Salary TDS applies in all cases(Old Sec 192 / New Sec 392)👉 Independent of audit applicability

🎯 Correct Understanding

✔ Non-Audit → No regular business TDS (194C, 194J, etc.) ✔ Only specified high-value transactions covered ✔ 2025 Act → Structural change (Sec 393), not removal of relief