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Section 194Q TDS on Purchase of Goods Calculation Guide for FY 2025-26
Section 194Q requires buyers with turnover above ₹10 crore to deduct TDS on purchases of goods above ₹50 lakh from each resident seller. This guide explains the FY 2025-26 rules, calculation method, GST treatment, and common compliance mistakes.
Section 194Q vs 206C(1H): Who Deducts TDS/TCS on Bulk Business ?
A practical guide to deciding whether the buyer must deduct TDS under Section 194Q or the seller must collect TCS under Section 206C(1H) on bulk goods purchases in 2026. Learn the thresholds, overlap rule, examples, and common mistakes.
Section 194R TDS on Dealer Incentives in FY 2025-26: How FMCG, Pharma and Auto Businesses Can Structure Schemes Without Tax Surprises
Dealer incentive schemes in FMCG, pharma and auto can trigger Section 194R TDS if they are treated as benefits or perquisites. This guide explains how to structure schemes, document them properly, and avoid tax surprises in FY 2025-26.