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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 |
|---|---|---|---|
| 194C | 194M (or consolidated under 194-xyz based on new laws) | Payments to contractors and sub-contractors | 1% or 2% |
| 194J | 194J (Maintained but specific sub-sections modified) | Fees for professional or technical services | 2% or 10% |
| 194H | 194H | Commission or brokerage | 5% |
| 194I | 194I | Rent | 2% or 10% |
| 194A | 194A | Interest other than interest on securities | 10% |
| 194Q | 194Q | Purchase of goods | 0.1% |
| 194O | 194O | Payment by e-commerce operator to e-commerce participant | 1% |
| 192 | 192 | Salary | Slab Rates |
⚠️ Disclaimer: Calculations are for reference only. Verify with official GSTN portal or consult a CA before filing returns.
The Income Tax Department often revises or consolidates TDS sections to simplify tax administration. Using the correct and updated section code is critical for filing error-free TDS returns and avoiding notices.