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# cbdtamendment

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Income tax

Interpreting the CBDT’s Seventh Amendment Rules, 2025: Section 194T and Its TDS Effects.

The 7th Amendment Rules 2025 established by the CBDT introduces Section 194T, which requires a 10% TDS on salaries, bonuses, commissions, and other earnings. Understand its implications, necessary compliance measures, and how both businesses and individuals should adjust.