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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).
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.