Question 1

What changed from 1 April 2026?

Accepted Answer

The Income-tax Act, 2025 replaced the 1961 Act. Most TDS now sits in section 393, but the old section numbers such as 194C and 194J are still how most people refer to them. Rates and limits are largely the same as after Budget 2025.

Question 2

What if the payee has no PAN?

Accepted Answer

TDS is deducted at 20% or the normal rate, whichever is higher (5% for purchase of goods).

Question 3

When does TDS on contractor payments start?

Accepted Answer

When a single payment is more than ₹30,000, or the total paid to that contractor in the year goes over ₹1,00,000.

Question 4

Is this tax advice?

Accepted Answer

No. It is a quick check using the published rates. For a filing, confirm with your CA.