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Find the new TDS section number for any old section. Complete old vs new TDS section mapping with rates, updated for FY 2025-26.
| Old Section | New Section (2025-26) | Applicability | TDS Rate | Threshold |
|---|---|---|---|---|
| 192 | 192 | Salary | Slab Rates | Basic exemption limit |
| 192A | 192A | Premature withdrawal from EPF | 10% | ₹50,000 |
| 193 | 193 | Interest on securities | 10% | ₹10,000 |
| 194 | 194 | Dividend | 10% | ₹5,000 |
| 194A | 194A | Interest other than on securities (banks, FDs, etc.) | 10% | ₹40,000 (₹50,000 for Sr. Citizens) |
| 194B | 194B | Winnings from lotteries, puzzles, etc. | 30% | ₹10,000 |
| 194BA | 194BA | Winnings from online games | 30% | No threshold |
| 194BB | 194BB | Winnings from horse races | 30% | ₹10,000 |
| 194C | 194C | Payment to contractors (1% for individuals/HUF, 2% for others) | 1% / 2% | ₹30,000 single / ₹1,00,000 aggregate |
| 194D | 194D | Insurance commission | 5% | ₹15,000 |
| 194DA | 194DA | Life insurance policy maturity proceeds | 5% | ₹1,00,000 |
| 194E | 194E | Payment to non-resident sportspersons / entertainers | 20% | No threshold |
| 194EE | 194EE | NSS deposits withdrawal | 10% | ₹2,500 |
| 194G | 194G | Commission on lottery tickets | 5% | ₹15,000 |
| 194H | 194H | Commission or brokerage | 5% | ₹15,000 |
| 194I(a) | 194I(a) | Rent on plant & machinery | 2% | ₹2,40,000 |
| 194I(b) | 194I(b) | Rent on land, building, furniture, fittings | 10% | ₹2,40,000 |
| 194IA | 194IA | Transfer of immovable property (other than agricultural land) | 1% | ₹50,00,000 |
| 194IB | 194IB | Rent paid by individuals/HUF not liable to tax audit | 5% | ₹50,000/month |
| 194IC | 194IC | Payment under joint development agreements | 10% | No threshold |
| 194J(a) | 194J(a) | Fees for technical services, call centre operations | 2% | ₹30,000 |
| 194J(b) | 194J(b) | Professional fees, royalty, director fees (non-salary) | 10% | ₹30,000 |
| 194K | 194K | Income from mutual fund units | 10% | ₹5,000 |
| 194LA | 194LA | Compensation on compulsory acquisition of immovable property | 10% | ₹2,50,000 |
| 194LBA | 194LBA | Income from units of business trust | 10% | No threshold |
| 194LBB | 194LBB | Income from units of investment fund | 10% | No threshold |
| 194M | 194M | Payment by individuals/HUF for commission, contract, professional fees | 5% | ₹50,00,000 |
| 194N | 194N | Cash withdrawal from bank accounts | 2% / 5% | ₹20 lakh (filers) / ₹1 Cr (non-filers) |
| 194O | 194O | E-commerce operator payment to e-commerce participant | 1% | ₹5,00,000 |
| 194P | 194P | TDS on senior citizens (75+) — bank deduction at source | Slab Rates | Basic exemption limit |
| 194Q | 194Q | Purchase of goods | 0.1% | ₹50,00,000 |
| 194R | 194R | Benefits/perquisites from business or profession | 10% | ₹20,000 |
| 194S | 194S | Payment for transfer of virtual digital asset (crypto/NFT) | 1% | ₹50,000 (specified) / ₹10,000 (others) |
| 195 | 195 | Payment to non-residents (other than salary) | Varies | No threshold |
| 196A | 196A | Income from units payable to non-residents | 20% | No threshold |
| 196B | 196B | Income from units of offshore fund to non-residents | 10% | No threshold |
| 196C | 196C | Income from foreign currency bonds or GDR | 10% | No threshold |
| 196D | 196D | Income of FIIs from securities | 20% | No threshold |
| 206C(1H) | 206C(1H) | TCS on sale of goods | 0.1% | ₹50,00,000 |
Showing 39 of 39 sections. Data as per Income Tax Act, updated for FY 2025-26.
⚠️ Disclaimer: Calculations are for reference only. Verify with official Income Tax Department sources or consult a tax professional before filing.
The Income Tax Department has consolidated several TDS provisions under the Income Tax Act 2025 (applicable for FY 2025-26 / AY 2026-27). It is crucial to use the correct new section codes when filing your TDS returns (Form 26Q) to avoid processing errors.
| Nature of Payment | Old Section (Till FY 24-25) | New Section (From FY 25-26) |
|---|---|---|
| Interest on Securities | 193 | 194A |
| Dividends | 194 | 194A |
| Lottery / Crossword Puzzles | 194B | 194B (Consolidated) |
| Horse Racing | 194BB | 194B |
| Commission or Brokerage | 194H | 194C |
| Rent for Plant/Machinery | 194I(a) | 194C |
Deep Dive: For an exhaustive list of every single consolidated section, read our full article: TDS Section Old vs New List (2025-26).
Forms Update: TDS forms have also been renumbered (e.g., Form 16 to 130). Use our Old to New TDS Form Number Finder to track all changes.
Below is the updated reference table for commonly used TDS sections for FY 2025-26. Note that if the payee does not furnish a valid PAN, TDS is deducted at 20% (or higher applicable rate) under Section 206AA.
| Section | Nature of Payment | Threshold Limit | Rate (%) |
|---|---|---|---|
| 192 | Salary | Basic Exemption Limit | Avg. Slab Rate |
| 194A | Interest (other than securities) | ₹40,000 / ₹50,000 (Sr. Citizen) | 10% |
| 194C | Payment to Contractors | ₹30,000 (Single) / ₹1,00,000 (Annual) | 1% (Ind/HUF), 2% (Others) |
| 194I(b) | Rent (Land/Building) | ₹2,40,000 | 10% |
| 194J | Professional / Technical Fees | ₹30,000 | 10% (Prof) / 2% (Tech) |
| 194Q | Purchase of Goods | ₹50 Lakhs | 0.1% |
A company pays ₹45,000 to an independent consultant for legal services in August.
A business hires an individual (proprietor) for a one-time repair job and pays ₹25,000. Later in the year, they pay him another ₹80,000.
A private limited company pays a monthly rent of ₹25,000 for its office space.
A company with ₹15 Cr turnover buys raw materials worth ₹60 Lakhs from a single supplier in a year.