Tax reference pages · Tax Year 2026-27
TDS section finder: old and new section numbers
Find the new Income-tax Act, 2025 section for any common TDS or TCS section from the 1961 Act. Look up 192, 193, 194A, 194C, 194H, 194I, 194J, 194N, 194Q, 194R, 194S, 195 and more, grouped by what the payment is for.
On this page
Use this page to find the Income-tax Act, 2025 home of a TDS or TCS section from the 1961 Act. Salary moves from 192 to 392. Almost every resident-payment section (193, 194, 194A, 194C, 194H, 194I, 194J) moves into the table in 393(1), and TCS (206C) moves to 394(1). The table entry is shown as "S.No." in that table.
This page is a map of section numbers only. It does not give rates or thresholds. For rates and thresholds, use the Income-tax Act, 2025 on the Income Tax Department website and the Finance Act in force for the year.
For the background, see new section numbers: old to new mapping.
Salary and provident fund
Old | New | Category |
|---|---|---|
192 | 392 | Salary |
192A | 392(7) | Accumulated balance of PF from employer |
Interest and dividend
Old | New | Category |
|---|---|---|
193 | 393(1) [S.No. 5(i)] | Interest from others |
194A | 393(1) [S.No. 5(ii) and 5(iii)] | Interest from deposits |
194 | 393(1) [S.No. 7] | Dividend |
194K | 393(1) [S.No. 4(i)] | Dividend |
194LBA | 393(1) [S.No. 4(ii)] and 393(2) [S.No. 6 and 7] | Income distributed by business trust |
194LBB | 393(1) [S.No. 4(iii)] and 393(2) [S.No. 8] | Income distributed by investment fund |
194LBC | 393(1) [S.No. 4(iv)] and 393(2) [S.No. 9] | Securitisation trust |
Rent and property
Old | New | Category |
|---|---|---|
194I(a) | 393(1) [S.No. 2(ii).D(a)] | Rent on plant and machinery |
194I(b) | 393(1) [S.No. 2(ii).D(b)] | Rent on land, building, furniture |
194IB | 393(1) [S.No. 2(i)] | Rent paid by an individual or HUF (payer side) |
194IA | 393(1) [S.No. 3(i)] | Transfer of immovable property (purchase and receipt) |
194IC | 393(1) [S.No. 3(ii)] | Sale of land or building (handbook category) |
194LA | 393(1) [S.No. 3(iii)] | Sale of land or building (handbook category) |
Contractors, professionals and business payments
Old | New | Category |
|---|---|---|
194C | 393(1) [S.No. 6(i)] | Payments to contractors |
194M | 393(1) [S.No. 6(ii)(a), (b), (c)] | Business receipts and miscellaneous payments (194M1, 194M2, 194M3 in the handbook) |
194J | 393(1) [S.No. 6(iii)] | Professional or technical fees |
194H | 393(1) [S.No. 1(ii)] | Commission or brokerage |
194D | 393(1) [S.No. 1(i)] | Insurance commission |
194O | 393(1) [S.No. 8(v)] | E-commerce operators |
194Q | 393(1) [S.No. 8(ii)] | Purchase of goods |
194R | 393(1) [S.No. 8(iv)] | Benefit or perquisite from business |
194S | 393(1) [S.No. 8(vi)] | Transfer of virtual digital assets |
194P | 393(1) [S.No. 8(iii)] | Specified senior citizens |
194DA | 393(1) [S.No. 8(i)] | Life insurance policy receipts |
The short descriptions in the tables follow the headings of the 1961 Act sections (for example 194C for payments to contractors, 194J for professional or technical fees, 194H for commission or brokerage).
Winnings, cash withdrawals and others
Old | New | Category |
|---|---|---|
194B | 393(3) [S.No. 1] | Lottery and crossword winnings |
194BA | 393(3) [S.No. 2] | Online games winnings |
194BB | 393(3) [S.No. 3] | Horse race winnings |
194G | 393(3) [S.No. 4] | Commission on lottery tickets |
194N | 393(3) [S.No. 5] | Cash withdrawals |
194EE | 393(3) [S.No. 6] | National Savings Scheme withdrawals |
194T | 393(3) [S.No. 7] | Payments to partners from a firm |
196 | 393(5) | Sums payable to government |
Non-residents
Old | New | Category |
|---|---|---|
195 | 393(2) [S.No. 17] | Payments to non-residents (foreign remittance) |
194E | 393(2) [S.No. 1] | Non-resident sportsmen or associations |
194LC | 393(2) [S.No. 2, 3, 4] | Interest from specified company |
194LB | 393(2) [S.No. 5] | Infrastructure debt fund |
196A | 393(2) [S.No. 10] | Units of non-residents |
196B | 393(2) [S.No. 11 and 12] | Offshore fund units |
196C | 393(2) [S.No. 13 and 14] | Foreign currency bonds or shares |
196D | 393(2) [S.No. 15] | Foreign institutional investors |
196DA | 393(2) [S.No. 16] | Specified fund |
Tax collected at source (TCS)
Old | New | Category |
|---|---|---|
206CA | 394(1) [S.No. 1] | Business expenses (as in the handbook) |
206CI | 394(1) [S.No. 2] | Business expenses (as in the handbook) |
206CD | 394(1) [S.No. 3] | Business expenses (as in the handbook) |
206CE | 394(1) [S.No. 4] | Business expenses (as in the handbook) |
206CJ | 394(1) [S.No. 5] | Business expenses (as in the handbook) |
206CL | 394(1) [S.No. 6.D(a)] | Purchase of vehicle |
206CQ | 394(1) [S.No. 7D(b)] | Outward foreign remittance |
206CT | 394(1) [S.No. 7D(a)] | Outward foreign remittance |
206CO | 394(1) [S.No. 8] | Foreign travel |
206MA to 206MJ | 394(1) [S.No. 6(b)] with codes 1076 to 1085 | Purchase of luxury goods |
The handbook groups the TCS sections 206CA to 206CJ under "Business expenses". For the goods each covers, see the official TCS rate chart on incometax.gov.in.
Sections with no new code
194LD (interest on bonds and government securities), 194F (repurchase of units by mutual funds or UTI), 206CR, 206CK, 206CM, 206CN and 206CP (TCS) are shown as omitted in the handbook, with no 2025-Act code.
How the code shows in Form 168
Form 168 does not print 392 or 393(1). It prints a four-digit code between 1001 and 1092 and explains it in a legend. See Form 168: the new annual TDS statement.
Tax year to use
For the tax year 2025-26 and earlier, the old section numbers and Form 26AS apply. From 2026-27 the new numbers and Form 168 apply. See Form 26AS vs Form 168.
How TaxCare helps
TaxCare reads TDS rows from your AIS, Form 26AS and Form 168, shows them under a plain category name, and compares them with your income. You do not need to decode the section number yourself. Shri, our assistant, can look up a code if you ask.
This guide gives general information and is not professional tax advice.
Questions on this topic
What is the new section for TDS on salary?
Section 392, replacing section 192.
Where did 194A and 194J go?
Into the table in section 393(1). 194A (interest from deposits) is S.No. 5(ii) and 5(iii). 194J (professional and technical fees) is S.No. 6(iii).
Does this page show the TDS rates?
No. It only maps the section numbers. For rates and thresholds, use the Income-tax Act, 2025 and the Finance Act in force for the year.
Which sections have no new code?
194LD, 194F, 206CR, 206CK, 206CM, 206CN and 206CP are shown as omitted in the handbook.
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