Tax Deducted at Sources Amendment made by Finance Act in TDS applicable from 01st -April-2020 TDS (Tax Deducted at Sources) [Chapter – XVIIB] TDS on payment of Dividend [section 194 and 195 of Income Tax Act ]: With effect from 01st -April-2020. Indian company shall be liable to deduct TDS @ 10% under section 194 […]