TaxSocial Editorial Team

TaxSocial Editorial Team

@taxsocial_editorial

This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.

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Joined Jan 2026

Areas of specialization

Income Tax, GST, Company Law, ICAI & CA Practice, Personal Finance

The Quiet TDS Trap in the 1 April 2026 Transition: How the "Earlier of Credit or Payment" Test Decides Whether You Cite the 1961 Act or Section 393

TaxSocial Editorial Team
The 1 April 2026 cutover to the Income-tax Act, 2025 hides a quiet TDS trap. Deduction events whose earlier-of-credit-or-payment date falls on or before 31 March 2026 stay under the 1961 Act (old section codes, Form 26Q/27Q), even if deposited in April. Later events move to Section 393.

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