IT Act 1961: Section 194→IT Act 2025: Section 395
Threshold (IT Act 1961)
₹5,000
₹
Section 206AA / IT Act 2025 Sec 463: If payee does not furnish PAN or Aadhaar, TDS is deducted at the higher of the applicable rate, 20%, or the rate in force.
Threshold (IT Act 1961)
₹5,000