#tds

2 articles

No TDS on dividends between IFSC aircraft-leasing units: Notification 141/2026 and Form 1(N)

CBDT has notified that dividends paid between IFSC units engaged in aircraft leasing need no TDS, if the receiving unit furnishes Form 1(N). Effective from 1 April 2026.

12 Nov 20261 min read

Buying property from an NRI: TDS reporting updated

Income Tax

Buying property from an NRI? TDS reporting rules updated from 1 October 2026

Resident individuals and HUFs buying immovable property from a non-resident now have dedicated TDS reporting entries. What the Fifth Amendment Rules changed in Forms 132 and 141.

12 Nov 20261 min read