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Showing posts from February, 2026

Budget 2026 - Changes in Income Tax

 Budget 2026: Important Tax Proposals 1. Failure to furnish audit report shall now invite mandatory fee of ₹75000/- for delay up to one month and Rs. 1.5 lacs thereafter. It has been replaced by penalty provisions. 2. No exemption on transfer of sovereign gold bonds where gold bond is not subscribed at the time of original issue and is held.  3. TDS limit for Interest to senior citizens increased from ₹50,000 to ₹1,00,000.  4. TDS limit for rent increased from ₹2.40 lakh to 6 lakh 5. TDS rate on supply of manpower services has been clarified to be covered by TDS on works being 1% when payment is made to individual /HUF and 2% in other cases. 6. TCS limit on remittance outside India being increased from 7 lakh to 10 lakh. Hence no TCS on remittance outside India up to Rs. 10 lacs 7. TCS on remittance for education on loan taken from specified financial institutions being exempted. General rate of TCS on remittance for education or medical treatment has been reduced from...