Government of India
Ministry of Communications
Department of Posts
SB Order No. 06/2025 | Dated: 04.04.2025
Subject: Amendments to TDS provisions under Finance Act 2025 (w.e.f. 01.04.2025)
Key Amendments:
Section 194A (Interest Payments):
- Threshold increased from ₹40,000 to ₹50,000
- Sub-clause (d) limit raised from ₹5,000 to ₹10,000
Section 80CCA (Retirement Benefits):
- Withdrawals after 29.08.2024 tax-exempt for individuals
Section 194H (Commission/Brokerage):
- Threshold increased from ₹15,000 to ₹20,000
Action Required:
- Circulate to all Post Offices for public display
- Compliance mandatory from 01.04.2025
Authority:
(Devender Kumar Sharma)
Assistant Director (SB-II)
1. Gazette Notification Highlights
- Finance Act 2025 enacted on 29.03.2025
- Keyword Focus: "Income Tax Act amendments 2025", "New TDS rates 2025-26"
Key provisions:
- Surcharge adjustments for income slabs (₹50L-₹2Cr)
- Co-operative society tax benefits under Section 115BAD
2. Key Amendments
- Section 194 (Dividends): Threshold ↑ to ₹10,000
- Section 194-I (Rent): Exemption limit ↑ to ₹50,000/month
- Section 194LA (Compensation): Threshold ↑ to ₹5L
- Keyword Focus: "Postal department TDS changes", "Updated tax deduction limits"
3. TDS Rate Card
| Income Type | Rate (Resident) |
|---|---|
| Interest (non-securities) | 10% |
| Lottery Winnings | 30% |
| Insurance Commission | 2% |
Keywords:
- India Post TDS changes 2025
- Finance Act 2025 tax updates
- SB Order 06/2025 amendments
- New TDS thresholds for postal services
- Section 194A revised limits
- How to implement new TDS rules in post offices
- Revised tax deduction limits for postal transactions
- Deadline for TDS compliance in Department of Posts
Updates:
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