TDS · TDS BASICS
Who Must Deduct TDS? Proprietors, Partnerships, LLPs and Companies
A practical entity-wise guide to deciding who has a withholding obligation.
By Vyapar Setu Online | TDS basics · 27 October 2026
TDS learning series · TDS basics · Article 2 of 25
Being a small business does not automatically remove TDS obligations. The answer depends on who is paying, what the payment is for, the recipient’s status and the relevant threshold—not simply whether your business earns a profit.
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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