Budget 2026 makes TDS/TCS deduction rules mandatory, know how it will help in reducing disputes

Budget 2026 has made CBDT guidelines mandatory for all property TDS and transaction participants. This move aims to prevent disputes and litigation by ensuring income tax authorities and deductors uniformly follow these rules. The amendment to Section 400(2) of the Act, effective April 1, 2026, restores the binding nature of these guidelines, offering legal protection and predictability.