New TDS and TCS Rules Taxpayers Must Know

The new TDS and TCS rules are already in effect from 1 April 2026.

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The Income Tax Act 2025 introduces new simplified sections from 392 to 394

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New forms like Form 130, 131, 132, and 133 will replace multiple old certificate forms.

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Form 131 will apply mainly to non-salary TDS cases.

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Form 133 will be used for Tax Collected at Source

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Many TCS rates are revised to a flat 2%.

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Businesses must update their tax deduction, collection, and filing process on time

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