Turnover-Based TDS Obligations for Individuals and HUFs from 1st April 2026 — Complete Guide
From 1st April 2026, individuals and HUFs exceeding turnover thresholds of Rs 50 Lakh (profession), Rs 1 Crore (business), or Rs 10 Crore (194Q goods) during FY 2025-26 must deduct TDS. Covers applicable sections, rates, practical examples, and penalties.
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This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.