Mortgage Advice
Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Retail Banking and Wealth Management — JAIIB.
One-liners from this chapter
Free sample — 8 of 118 rapid-fire Q&A cards.
192 — Salaries — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): Above basic exemption limit (per slab); TDS Rate: As per applicable income-tax slab
194A — Interest (other than securities) — by banks to senior citizens — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹1,00,000 per FY (raised from ₹50,000 in Budget 2025); TDS Rate: 10%
194A — Interest by banks to non-senior citizens — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹50,000 per FY (raised from ₹40,000); TDS Rate: 10%
194-I(a) — Rent on plant & machinery — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹6,00,000 per FY (raised from ₹2,40,000, Finance Act 2025); TDS Rate: 2%
194-I(b) — Rent on land, building, furniture — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹6,00,000 per FY (raised from ₹2,40,000, Finance Act 2025); TDS Rate: 10%
194-IB — Rent paid by individual/HUF (not under tax audit) — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹50,000 per month; TDS Rate: 2% (reduced from 5%, Finance Act 2024)
194B — Lottery, crossword, horse race winnings — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹10,000 per single transaction (amended Budget 2025); TDS Rate: 30%
194G — Commission on lottery ticket sales — Threshold Limit (FY 2025-26) / TDS Rate?
Threshold Limit (FY 2025-26): ₹15,000 (unchanged); TDS Rate: 5%
MCQ practice tests
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