Section 194S - TDS on payment for virtual digital assets
IT Act 2025→Section 393, Chapter X
Rate (Individual / HUF)
1%
Rate (Company / Firm)
1%
Threshold limit
₹50,000 p.a. / ₹10,000 (other assets)
Full worked examples and FAQs for Section 194S are being compiled. See the complete TDS rate chart for how this section compares to others.
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