Key Amendments In Income Tax Provisions W.e.f. 1st April 2025

Nature of Payment Threshold Limit up to 31st March 2025 Threshold Limit w.e.f. 01.04.2025 TDS on Interest on Securities (Section 193) Interest paid to resident Individuals and HUF on any debenture issued by a company in which the public is substantially interested 5,000 10,000 Any other interest in security NIL 5,000 TDS on  Dividend (Section 194)  5000 100000 TDS on Interest other than interest on securities (Section 194A) Interest is paid by Banks, Cooperative societies, and post office 40,000 50,000 interest is provided by any other person 5,000 10,000 interest is provided to a senior citizen 50,000 1,00,000 TDS on payment of rent (Section 194I) INR 2,40,000/- Per Annum INR 50,000/- per month or part of the month. TDS on Compensation on acquisition of Immovable property. (194LA) 2,50,000 5,00,000 Fees for professional services, technical services, royalty, and sums as per section 28(VA) (Section 194J) Aggregate payment exceeds INR 30,000/- during PY INR 50,000/- Insurance Commission (Section 194D) 15000 20000 Commissioner, etc., on lottery tickets (Section 194G) 15,000 20000 Commission or Brokerage (Section 194H) 15,000 20,000 winnings from the lottery, crossword puzzles, etc (Section 194B) Aggregate payment of INR 10,000/- per FY INR 10,000 per transaction Winning from horse race (Section 194BB) Aggregate payment of INR 10,000/- per FY INR 10,000 per transaction Remuneration to Partners (Section 194T) NIL 20,000 Per Annum