Further Amendments to the TDS Rules, 2023

SRO No. 283-AIN/Income Tax-14/2023
The National Board of Revenue, under section 343 of the Income Tax Act, 2023 (Act No. 12 of 2023), amends the TDS Rules, 2023. Key changes include adding “fish, meat” to taxable items, redefining “private security services,” and updating rules for tax collection on property transfers and real estate developer transactions. This will be effective immediately.