TDS & Payroll
PF and ESI Employee Contribution: Income-tax Change from 1 April 2026
Finance Act 2026 changed the income-tax deduction timing for employee PF/ESI contributions under the new Act. Statutory PF/ESI compliance still remains separate.
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TDS & Payroll
TDS Deposit Due Dates 2026-27: Monthly, March and Special Cases
The Income-tax Act changed from April 2026, but the core TDS deposit timelines continue. See the monthly, March and challan-cum-statement timing rules.
TDS & Payroll
Income-tax Act 2025: Old TDS Sections vs Section 392 and 393
From 1 April 2026, salary TDS is under Section 392 and most other TDS categories are consolidated under Section 393. Old section numbers can cause filing errors for new-law transactions.
TDS & Payroll
Section 194T TDS on Partner Remuneration and Interest: 2026 Guide
Section 194T introduced 10% TDS on specified payments to partners from 1 April 2025. From 1 April 2026, the same payment category is reported under the new Act framework.