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TDS and TCS Reforms: FY 2025–26 Archive

A historical snapshot of selected Budget 2025 TDS and TCS announcements.

Topics covered in the original post

- Commission and brokerage - Rent - Insurance commission - E-commerce participants - Interest payments - Foreign remittances and education - Selected non-resident considerations

How to use this archive

Use it as an index of topics to investigate, not as a rate card. For each transaction confirm the current section, payer and recipient status, threshold, rate, effective date, exceptions and reporting requirement from official sources.