Income-tax Act, 2025: the new law · Tax Year 2026-27
TDS sections under the new Act: old to new
The Income-tax Act, 2025 moves TDS and TCS into sections 392, 393 and 394, and renames the forms. This crosswalk maps each old section, such as 194A or 194C, to its new place, and lists the renamed forms.
On this page
Under the Income-tax Act, 2025, the TDS rules move to section 392 (salary) and section 393 (all other TDS, in tables), and TCS moves to section 394. So 192 becomes 392, 194A becomes 393(1) serial 5(ii) and 5(iii), 194C becomes 393(1) serial 6(i) and 194J becomes 393(1) serial 6(iii). The tables below map every category in the department's crosswalk.
The new Act applies from the tax year 2026-27. Earlier years stay under the 1961 Act. This guide uses only the crosswalk held in TaxCare's reference files, transcribed from the AIS Handbook. It does not state rates or thresholds, because those are not in the crosswalk. For rates and limits, use the Income-tax Act, 2025 and the Finance Act 2026 on the Income Tax Department website.
How to read the tables
- Category is the information category used in the AIS and TIS.
- 1961 Act is the section as printed under the old Act, without the "TDS-" or "TCS-" prefix.
- 2025 Act is the section, with the table serial number in brackets.
- "Omitted" means the handbook marks the section as omitted under the new Act.
- Suffixes such as (R), (P), (RV) and (SP) appear in the handbook's own codes. In the handbook, (R) marks the receipt side, (P) the payment side, (RV) receipt of compensation or value, and (SP) a specified person.
TDS: old section to new section
Category | 1961 Act | 2025 Act |
|---|---|---|
Salary | Ann.II-SAL | Ann.II-SAL |
Salary | 192 | 392 |
Rent received | 194I(b) | 393(1)[Table: S.No. 2(ii).D(b)] |
Rent received | 194IB(R) | 393(1)[Table: S.No. 2(i)(R)] |
Rent received | Ann.II-HRA | Ann.II-HRA |
Dividend | 194 | 393(1)[Table: S.No. 7] |
Dividend | 194K | 393(1)[Table: S.No. 4(i)] |
Interest from deposit | 194A | 393(1)[Table: S.No. 5(ii) & 5(iii)] |
Interest from others | 193 | 393(1)[Table: S.No. 5(i)] |
Rent on plant & machinery | 194I(a) | 393(1)[Table: S.No. 2(ii).D(a)] |
Winnings from lottery or crossword puzzle | 194B | 393(3)[Table: S.No. 1] |
Winnings from lottery or crossword puzzle | 194BP | 393(3)[Table: S.No. 1] Note 2 |
Winnings from horse race | 194BB | 393(3)[Table: S.No. 3] |
Receipt of accumulated balance of PF from employer | 192A | 392(7) |
Interest from infrastructure debt fund | 194LB | 393(2)[Table: S.No. 5] |
Interest from specified company by a non-resident | 194LC | 393(2)[Table: S.No. 2, 3, 4] |
Interest on bonds and government securities | 194LD | Omitted |
Income in respect of units of non-resident | 196A | 393(2)[Table: S.No. 10] |
Income and LTCG from units by an offshore fund | 196B | 393(2)[Table: S.No. 11 & 12] |
Income and LTCG from foreign currency bonds or shares | 196C | 393(2)[Table: S.No. 13 & 14] |
Payment to non-resident sportsmen or sports association | 194E | 393(2)[Table: S.No. 1] |
Income of foreign institutional investors from securities | 196D | 393(2)[Table: S.No. 15] |
Insurance commission | 194D | 393(1)[Table: S.No. 1(i)] |
Receipts from life insurance policy | 194DA | 393(1)[Table: S.No. 8(i)] |
Withdrawal of deposits under national savings scheme | 194EE | 393(3)[Table: S.No. 6] |
Receipt of commission etc. on sale of lottery tickets | 194G | 393(3)[Table: S.No. 4] |
Income from investment in securitization trust | 194LBC | 393(1)[Table: S.No. 4(iv)] & 393(2)[Table: S.No. 9] |
Income on account of repurchase of units by MF/UTI | 194F | Omitted |
Interest or dividend or other sums payable to government | 196 | 393(5) |
Income of specified senior citizens | 194P | 393(1)[Table: S.No. 8(iii)] |
Sale of land or building | 194IA(RV) | 393(1)[Table: S.No. 3(i)(RV)] |
Sale of land or building | 194LA | 393(1)[Table: S.No. 3(iii)] |
Sale of land or building | 194IC | 393(1)[Table: S.No. 3(ii)] |
Receipts from transfer of immovable property | 194IA(R) | 393(1)[Table: S.No. 3(i)(R)] |
Business receipts | 194C | 393(1)[Table: S.No. 6(i)] |
Business receipts | 194M1(R) | 393(1)[Table: S.No. 6(ii)(a)(R)] |
Business receipts | 194J | 393(1)[Table: S.No. 6(iii)] |
Business receipts | 194M3(R) | 393(1)[Table: S.No. 6(ii)(b)(R)] |
Business receipts | 194H | 393(1)[Table: S.No. 1(ii)] |
Business receipts | 194M2(R) | 393(1)[Table: S.No. 6(ii)(c)(R)] |
Business receipts | 194O | 393(1)[Table: S.No. 8(v)] |
Business receipts | 194Q | 393(1)[Table: S.No. 8(ii)] |
Business receipts | 194R | 393(1)[Table: S.No. 8(iv)] |
Business receipts | 194RP | 393(1)[Table: S.No. 8(iv)] Note 6 |
Receipts on transfer of virtual digital asset | 194S | 393(1)[Table: S.No. 8(vi)] |
Receipts on transfer of virtual digital asset | 194S(SP) | 393(1)[Table: S.No. 8(vi)(SP)] |
Receipts on transfer of virtual digital asset | 194SP | 393(1)[Table: S.No. 8(vi)] Note 6 |
Rent payment | 194IB(P) | 393(1)[Table: S.No. 2(i)(P)] |
Miscellaneous payment | 194M1(P) | 393(1)[Table: S.No. 6(ii)(a)(P)] |
Miscellaneous payment | 194M2(P) | 393(1)[Table: S.No. 6(ii)(c)(P)] |
Miscellaneous payment | 194M3(P) | 393(1)[Table: S.No. 6(ii)(b)(P)] |
Cash withdrawals | 194N | 393(3)[Table: S.No. 5] |
Receipt of foreign remittance | 195 | 393(2)[Table: S.No. 17] |
Purchase of immovable property | 194IA(P) | 393(1)[Table: S.No. 3(i)(P)] |
Income distributed by business trust | 194LBA | 393(1)[Table: S.No. 4(ii)] & 393(2)[Table: S.No. 6 & 7] |
Income distributed by investment fund | 194LBB | 393(1)[Table: S.No. 4(iii)] & 393(2)[Table: S.No. 8] |
Winnings from Online Games | 194BA | 393(3)[Table: S.No. 2] |
Winnings from Online Games | 194BAP | 393(3)[Table: S.No. 2] Note 2 |
Income of Specified Fund from securities | 196DA | 393(2)[Table: S.No. 16] |
Receipt of amount by Partners from Partnership Firm | 194T | 393(3)[Table: S.No. 7] |
TCS: old section to new section
Category | 1961 Act | 2025 Act |
|---|---|---|
Business expenses | 206CA | 394(1)[Table: S.No. 1] |
Business expenses | 206CB | 394(1)[Table: S.No. 3 (1070)] |
Business expenses | 206CC | 394(1)[Table: S.No. 3 (1071)] |
Business expenses | 206CD | 394(1)[Table: S.No. 3] |
Business expenses | 206CE | 394(1)[Table: S.No. 4] |
Business expenses | 206CI | 394(1)[Table: S.No. 2] |
Business expenses | 206CJ | 394(1)[Table: S.No. 5] |
Business expenses | 206CR | Omitted |
Business expenses | 206CF | 394(1)[Table: S.No. 9 (1090)] |
Business expenses | 206CG | 394(1)[Table: S.No. 9 (1091)] |
Business expenses | 206CH | 394(1)[Table: S.No. 9 (1092)] |
Cash payments | 206CK | Omitted |
Cash payments | 206CM | Omitted |
Cash payments | 206CN | Omitted |
Outward foreign remittance/purchase of foreign currency | 206CP | Omitted |
Outward foreign remittance/purchase of foreign currency | 206CQ | 394(1)[Table: S.No. 7D(b)] |
Outward foreign remittance/purchase of foreign currency | 206CT | 394(1)[Table: S.No. 7D(a)] |
Foreign travel | 206CO | 394(1)[Table: S.No. 8] |
Purchase of vehicle | 206CL | 394(1)[Table: S.No. 6.D(a)] |
Purchase of Luxury Goods | 206MA | 394(1)[Table: S.No. 6(b)(1076)] |
Purchase of Luxury Goods | 206MB | 394(1)[Table: S.No. 6(b)(1077)] |
Purchase of Luxury Goods | 206MC | 394(1)[Table: S.No. 6(b)(1078)] |
Purchase of Luxury Goods | 206MD | 394(1)[Table: S.No. 6(b)(1079)] |
Purchase of Luxury Goods | 206ME | 394(1)[Table: S.No. 6(b)(1080)] |
Purchase of Luxury Goods | 206MF | 394(1)[Table: S.No. 6(b)(1081)] |
Purchase of Luxury Goods | 206MG | 394(1)[Table: S.No. 6(b)(1082)] |
Purchase of Luxury Goods | 206MH | 394(1)[Table: S.No. 6(b)(1083)] |
Purchase of Luxury Goods | 206MI | 394(1)[Table: S.No. 6(b)(1084)] |
Purchase of Luxury Goods | 206MJ | 394(1)[Table: S.No. 6(b)(1085)] |
What changed in practice
- Salary stays one section, now 392. Accumulated provident fund payments (192A) move to 392(7).
- Most resident payments now sit in tables under 393(1): interest, dividends, contractors, professionals, rent, property, e-commerce and virtual digital assets.
- Non-resident payments sit under 393(2).
- Winnings, cash withdrawals, savings scheme withdrawals and partner payments sit under 393(3).
- TCS sits under 394(1).
- A few categories are marked Omitted: interest on bonds and government securities (194LD), repurchase of units by mutual funds (194F), and several TCS categories (206CR, 206CK, 206CM, 206CN, 206CP).
The crosswalk marks these codes only as Omitted. This guide does not say whether the payment is now covered by another entry, so check the Income-tax Act, 2025 for your payment.
Renamed forms under the 2026 Rules
Purpose | Old form | New form |
|---|---|---|
Annual information / tax statement | Form 26AS | Form 168 |
Quarterly TDS statement, salary | Form 24Q | Form 138 |
Quarterly TDS statement, other than salary (resident) | Form 26Q | Form 140 |
Challan-cum-statement for property, rent and contractor deductions | Forms 26QB / 26QC / 26QD | Form 141 |
Quarterly TDS statement, non-residents | Form 27Q | Form 144 |
Quarterly TCS statement | Form 27EQ | Form 143 |
TDS certificate, salary | Form 16 | Form 130 |
TDS certificate, other than salary | Form 16A | Form 131 |
TDS certificate for property, rent and contractor deductions | Form 16D (and 16B / 16C) | Form 132 |
TCS certificate | Form 27D | Form 133 |
Authorised dealer statement of foreign remittances | Form 15CC | Form 147 |
Statement of Financial Transactions (SFT) | Form 61A | Form 165 |
Declaration or statement where no PAN is furnished | Form 60 / Form 61 | Form 97 / Form 98 |
How this shows in your statements
- For tax years up to 2025-26, your TDS is in Form 26AS under the old section numbers.
- From 2026-27, your TDS is in Form 168. Each row carries a four-digit TRACES code as the key for the 2025 Act entry. See our guide on the Form 168 code list.
- The AIS groups both by category, so it is the easiest place to see an item whichever Act it falls under.
See also our guides on what TDS is and how it works, on Form 26AS vs Form 168 and on the AIS.
How TaxCare helps
TaxCare reads your Form 26AS or Form 168 and AIS from the portal and shows each row by category in plain language, whichever Act's section it carries. Shri, the TaxCare assistant, can answer "what is 194A in the new Act" from the same crosswalk. You never need to translate section numbers yourself. A Tax Expert can help where a row does not match your records.
This guide gives general information and is not professional tax advice.
Questions on this topic
Where did section 194A go in the new Act?
Interest from deposits (194A) maps to section 393(1), table serial numbers 5(ii) and 5(iii), of the Income-tax Act, 2025.
What happened to section 192 on salary?
Salary TDS (192) maps to section 392 of the Income-tax Act, 2025.
Are any TDS sections removed?
The department's crosswalk marks a few as Omitted, for example 194LD, 194F and 206CR. See the tables below.
Did the form numbers change too?
Yes. Form 26AS becomes Form 168, Form 16 becomes Form 130 and Form 16A becomes Form 131, among others.
Which tax years does the new numbering apply to?
The Income-tax Act, 2025 applies from the tax year 2026-27. Earlier years stay under the 1961 Act and its old section numbers.
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