Lower TDS Certificates Go Digital: Relief for Small Taxpayers
From April 2026, lower and nil TDS certificates can be filed and issued electronically, easing compliance, improving cash flow and reducing delays.
Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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From April 2026, lower and nil TDS certificates can be filed and issued electronically, easing compliance, improving cash flow and reducing delays.
Budget 2026 removes interest deduction on dividend income, taxing dividends on a gross basis and impacting leveraged investors while benefiting self-funded taxpayers.
Union Budget 2026 introduces FAST-DS amnesty scheme allowing small taxpayers to declare undisclosed foreign assets and avoid prosecution under Black Money Act.
From AY 2026–27, pensioners earning up to ₹12 lakh pay zero tax under the new regime as Section 87A rebate is expanded and slabs are simplified.
Delhi ITAT rules that offshore supply of equipment, drawings, and designs by SMS Group GmbH is not taxable in India under the India–Germany DTAA, citing absence of permanent estab…