A plain-language guide to the most common TDS sections under the Income Tax Act — 194C, 194J, 194H, 194I, 192 — with applicable rates, PAN implications, and filing timelines.

A practical comparison of slab rates, deductions, and when the old regime still saves tax for salaried individuals and businesses in FY 2026-27.

Understand the four advance tax instalments (15/45/75/100%), who is exempt, how to compute each instalment, and what interest applies if you miss a deadline — Section 234B and 234C explained.