Which of the following is a key feature of the 2026 New TDS Rules?
A. Standard deduction provisions are completely abolished
B. HRA taxation is fully exempted
C. TDS is applicable only to salaried individuals
D. Changes impact salary deductions and compliance
Answer: Option D
Solution (By JKSSB Mock Tests)
The updated TDS rules affect salary taxation, HRA exemptions, and ITR filing. However, standard deduction may be revised or adjusted, not necessarily unchanged, making statement 2 incorrect.
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