TDS · TDS ON COMMON PAYMENTS
TDS on Contractors: Labour, Transport and Construction Payments
Check payer eligibility, contractor status, thresholds and common invoice mistakes.
By Vyapar Setu Online | TDS on common payments · 27 October 2026

TDS learning series · TDS on common payments · Article 7 of 25
A construction bill, housekeeping invoice and transport charge may all need contractor-TDS review. The invoice title alone is not enough: read what work is being performed and who is receiving the payment.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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