📢 Income Tax Due Date Alert – Issue of TDS Certificate for September 2025

As we move deeper into the 2025–26 financial year, it’s time to stay vigilant about income tax compliance—especially regarding Tax Deducted at Source (TDS) obligations.

For taxpayers and deductors, the due date for issuing TDS Certificates under Sections 194-IA, 194-IB, 194M, and 194S for tax deducted in the month of September 2025 is 14th November 2025.

In this article, we’ll break down what these sections mean, who they apply to, and why timely issuance of TDS certificates is so critical for maintaining tax compliance and avoiding penalties.

💡 What Is a TDS Certificate?

A TDS certificate is an official document issued by a tax deductor to the deductee (the person whose income has been subject to TDS). It serves as proof that tax has been deducted at source and deposited with the government on behalf of the deductee.

The certificate includes details such as:

  • Name and PAN of the deductor and deductee

  • Nature of payment

  • Amount paid or credited

  • Amount of tax deducted and deposited

  • Date of deduction and challan number

TDS certificates help deductees claim credit for the tax deducted while filing their Income Tax Returns (ITR). Hence, their timely issue ensures smooth reconciliation of tax credits and prevents future mismatches with the Income Tax Department.

📘 Understanding the Relevant TDS Sections

Let’s take a closer look at the four key sections—194-IA, 194-IB, 194M, and 194S—and who they apply to:

🏠 1. Section 194-IA – TDS on Transfer of Immovable Property

Under this section, any person (buyer) responsible for paying to a resident seller for the transfer of immovable property (other than agricultural land) must deduct TDS at 1% of the consideration if the property value exceeds ₹50 lakh.

  • Applicability: Buyers of property (individuals or entities).

  • Certificate Form: Form 16B.

  • Due Date for Certificate: Within 15 days from the due date of furnishing Form 26QB.

This ensures transparency in property transactions and helps prevent tax evasion in real estate deals.

🏘️ 2. Section 194-IB – TDS on Rent Paid by Individuals or HUFs

Section 194-IB mandates that individuals or Hindu Undivided Families (HUFs), not required to audit their accounts under Section 44AB, must deduct TDS at 5% on monthly rent exceeding ₹50,000.

  • Applicability: Tenants (individuals or HUFs).

  • Certificate Form: Form 16C.

  • Due Date for Certificate: Within 15 days from the due date of furnishing Form 26QC.

This provision ensures that even non-business individuals paying high rent comply with TDS norms.

💼 3. Section 194M – TDS on Payments to Contractors or Professionals by Individuals/HUFs

Under Section 194M, individuals or HUFs (not required to deduct TDS under other sections) must deduct 5% TDS on payments exceeding ₹50 lakh in a financial year made to a contractor or professional.

  • Applicability: Individuals or HUFs making high-value payments for personal or business purposes.

  • Certificate Form: Form 16D.

  • Due Date for Certificate: Within 15 days from the due date of furnishing Form 26QD.

This provision widens the TDS net to include large payments made by non-business taxpayers.

💻 4. Section 194S – TDS on Transfer of Virtual Digital Assets (VDAs)

With the growing trend of cryptocurrency and digital asset trading, Section 194S mandates 1% TDS on the transfer of Virtual Digital Assets (VDAs) like Bitcoin, NFTs, and other crypto assets.

  • Applicability: Any person responsible for paying a resident for transfer of VDAs.

  • Certificate Form: Form 16E.

  • Due Date for Certificate: Within 15 days from the due date of furnishing Form 26QE.

This ensures that all crypto transactions are traceable and compliant with Indian tax laws.

🗓️ Due Date: 14th November 2025

The due date for issuing TDS certificates under these sections for tax deducted in September 2025 is 14th November 2025.

Failing to issue certificates on time can lead to:

  • Penalties under Section 272A(2)(g) – ₹100 per day of delay.

  • Loss of trust with clients, employees, or tenants.

  • Mismatch in Form 26AS or AIS, leading to complications during return filing.

Hence, timely compliance not only avoids penalties but also ensures transparency and smooth functioning of tax operations.

⚖️ Why Timely Issuance of TDS Certificates Matters

  1. Smooth ITR Filing: Deductees can claim TDS credits easily.

  2. Avoid Legal Penalties: Late issuance attracts fines and interest.

  3. Ensures Transparency: Helps maintain accurate records of payments and taxes.

  4. Builds Credibility: Timely compliance builds financial integrity for businesses and individuals.

💼 How Taxla Services P. Ltd Helps You Stay Compliant

At Taxla Services P. Ltd, we understand how crucial timely compliance is in today’s fast-paced business environment. Our expert team offers comprehensive TDS and income tax compliance services, including:

  • TDS calculation and deduction management

  • Filing of Form 26QB/26QC/26QD/26QE

  • Issuance of TDS Certificates (Forms 16B, 16C, 16D, 16E)

  • Quarterly TDS returns and reconciliation

  • PAN-TAN registration and corrections

We handle all complexities, allowing you to focus on your business while staying fully compliant with the latest tax laws.

🚀 Stay Ahead of Deadlines with Taxla Services

Whether you are an individual property buyer, tenant, freelancer, or business owner, TDS compliance is an integral part of your tax responsibilities. Don’t wait until the last moment—let professionals take care of your filings efficiently.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

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