Transition from Section‑Based to Table‑Based TDS Framework under the Income‑tax Act, 2025 – A Critical Analysis of Legislative Change, Transitional Risks, and Compliance Imperatives

Transition from Section‑Based to Table‑Based TDS Framework under the Income‑tax Act, 2025 – A Critical Analysis of Legislative Change, Transitional Risks, and Compliance Imperatives

Transition from Section‑Based to Table‑Based TDS Framework under the Income‑tax Act, 2025 - A Critical Analysis of Legislative Change, Transitional Risks, and Compliance Imperatives 1. Introduction The enactment of the…