TDS Quick Revision Sumary with Learning Tricks 2025 Exams - CA CS CMA | CA Saumil Manglani

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Timestamp:
00.02 – TDS Basics and Salary Section Overview
00.24 – Meaning of TDS and concept of tax deduction at source
00.38 – Section 192 – TDS on Salary (average rate and threshold)
01.42 – Section 192A – TDS on RPF Withdrawal
02.03 – Sections 193 & 194A – TDS on Interest (securities and others)
03.18 – Senior citizen exemption and audit limit rules for individuals/HUFs
05.53 – Sections 194 & 194K – Dividend and ₹5000 exemption
06.02 – Lottery, Horse Race & Casual Income TDS
06.44 – Section 194C – TDS on Contractor Payments
08.48 – Applicability on contractors, transporters, caterers etc.
09.41 – Sections 194D, 194G, 194H – Commission, Lottery, Brokerage
10.44 – Sections 194I & 194IB – Rent payment TDS limits and rates
12.00 – Section 194IC – Joint Development Agreement (10% TDS)
12.15 – Section 194IA – Property Sale above ₹50 lakh (1% TDS)
13.55 – Section 194N – Cash Withdrawal and ITR default-based limits
16.27 – Section 194O – E-commerce Operator Payments (Amazon, Flipkart etc.)
18.33 – Section 194Q – Purchase of Goods above ₹50 lakh (0.1% TDS)
19.40 – Section 194J – Professional Fees, Technical Fees, Royalty, Director pay
21.05 – Section 194R – Social Media Influencers (10% TDS above ₹20,000)
21.30 – Section 194S – Virtual Digital Assets (Crypto) – 1% TDS above ₹50,000
22.04 – Section 194M – Reverse TDS for Individuals/HUF not under audit
22.50 – Separate TDS compliance for audited and non-audited persons
23.03 – Full Summary of TDS sections and applicability
23.22 – Conclusion and exam preparation wishes

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