TDS/TCS in 2025 NEW IT ACT
If you mean the new Income-tax Act, 2025 (effective from 1 April 2026), the TDS/TCS provisions have been substantially reorganized.
New TDS/TCS Sections under the Income-tax Act, 2025
| New Act Section | Subject | Replaces (Old Act, 1961) |
|---|---|---|
| Section 392 | TDS on Salary | Section 192 and related salary provisions |
| Section 393 | TDS on Non-Salary Payments | Sections 193 to 195 and most 194-series sections (194A, 194C, 194H, 194I, 194J, 194Q, 194R, 194T, etc.) |
| Section 394 | TCS Provisions | Section 206C |
The new Act consolidates more than 60 separate TDS/TCS provisions into these three core sections to simplify compliance.
Important Mapping
| Old Section | New Section |
|---|---|
| 192 (Salary) | 392 |
| 194C (Contractors) | 393 |
| 194J (Professional Fees) | 393 |
| 194I (Rent) | 393 |
| 194H (Commission/Brokerage) | 393 |
| 194Q (Purchase of Goods) | 393 |
| 194R (Benefits/Perquisites) | 393 |
| 194T (Partner Remuneration) | 393 |
| 206C (TCS) | 394 |
For Exams and Interviews
New TDS/TCS sections in Income-tax Act, 2025:
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Section 392 – TDS on salary.
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Section 393 – TDS on all non-salary payments.
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Section 394 – TCS provisions.
These are the key new section numbers that replace the old TDS/TCS framework from the Income-tax Act, 1961.
If you need the complete old section → new section mapping chart (192 to 206C), I can provide it in a tabular format suitable for CA/CMA/CS or university exams.
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