The exact reference is the sub-section and Table Sl. No. inside Section 393, and the payment code is from the income tax e-Pay Tax list. Always confirm the code for your exact case on the portal before you file.
Start typing an old section number or a payment type. The table below filters as you type.
| Old section | New reference (Section 393) | Payment code | Nature of payment | TDS rate (TY 2026-27) | Threshold |
|---|---|---|---|---|---|
| 192 | 392(1) | – | Salary | Slab rates | Estimated annual salary tax after applicable deductions and rebate |
| 192A | 392(7) | – | Early EPF withdrawal | 10% | Taxable accumulated balance of Rs 50,000 or more |
| 193 | 393(1), Table Sl. No. 5(i) | 1019 | Interest on securities | 10% | Rs 10,000 |
| 194 | 393(1), Table Sl. No. 7 | 1029 | Dividend | 10% | Rs 10,000 exemption only for qualifying non-cash dividend to a resident individual; otherwise no threshold |
| 194A | 393(1), Table Sl. No. 5(ii) and 5(iii) | 1020 / 1021 / 1022 | Interest other than on securities | 10% | Bank/co-operative bank/notified post-office interest: Rs 50,000, or Rs 1 lakh for senior citizens; other covered cases: Rs 10,000 |
| 194B | 393(3), Table Sl. No. 1 | 1058 | Lottery, crossword and game winnings | 30% | Winnings exceeding Rs 10,000 in a single transaction |
| 194BA | 393(3), Table Sl. No. 2 | 1060 | Online game winnings | 30% | On net winnings (no basic limit) |
| 194BB | 393(3), Table Sl. No. 3 | 1062 | Horse race winnings | 30% | Winnings exceeding Rs 10,000 in a single transaction |
| 194C | 393(1), Table Sl. No. 6(i) | 1023 / 1024 | Contractor and sub-contractor | 1% individual/HUF, 2% others | Rs 30,000 per bill or Rs 1,00,000 in a year |
| 194D | 393(1), Table Sl. No. 1(i) | 1005 | Insurance commission | 2% for non-company residents; 10% for a domestic company | Rs 20,000 |
| 194DA | 393(1), Table Sl. No. 8(i) | 1030 | Life insurance payout (taxable) | 2% of the income component | Aggregate policy payments of Rs 1 lakh or more; exempt proceeds excluded |
| 194G | 393(3), Table Sl. No. 4 | 1063 | Commission on lottery tickets | 2% | Rs 20,000 |
| 194H | 393(1), Table Sl. No. 1(ii) | 1006 | Commission or brokerage | 2% | Rs 20,000 |
| 194I | 393(1), Table Sl. No. 2(ii) | 1008 / 1009 | Rent | 10% land/building, 2% plant and machinery | Rs 50,000 per month |
| 194IA | 393(1), Table Sl. No. 3(i) | Form 141 | Purchase of immovable property | 1% | Consideration or stamp-duty value of Rs 50 lakh or more |
| 194IB | 393(1), Table Sl. No. 2(i) | Form 141 | Rent paid by an individual or HUF | 2% | Rs 50,000 per month |
| 194IC | 393(1), Table Sl. No. 3(ii) | 1011 | Joint development agreement | 10% | No threshold |
| 194J | 393(1), Table Sl. No. 6(iii) | 1026 / 1027 / 1028 | Professional and technical fees | 10% generally; 2% for specified technical fees, film royalty and qualifying call centres | Rs 50,000 per applicable category; no threshold for director remuneration |
| 194K | 393(1), Table Sl. No. 4(i) | 1013 | Mutual fund / unit income | 10% | Rs 10,000 |
| 194LA | 393(1), Table Sl. No. 3(iii) | 1012 | Compensation on land acquisition | 10% | Rs 5,00,000 |
| 194M | 393(1), Table Sl. No. 6(ii) | Form 141 | Contract or professional fee paid by an individual/HUF | 2% | Rs 50,00,000 |
| 194N | 393(3), Table Sl. No. 5 | 1064 / 1065 | Large cash withdrawal | 2%; 5% on the higher band for specified non-filers | Ordinarily over Rs 1 crore (Rs 3 crore for a co-operative society); special non-filer bands start over Rs 20 lakh |
| 194O | 393(1), Table Sl. No. 8(v) | 1035 | E-commerce sale | 0.1% | Rs 5 lakh exemption only for a resident individual/HUF participant furnishing PAN/Aadhaar; otherwise no threshold |
| 194Q | 393(1), Table Sl. No. 8(ii) | 1031 | Purchase of goods | 0.1% | Purchases from a resident seller above Rs 50 lakh in the year |
| 194R | 393(1), Table Sl. No. 8(iv) | 1033 | Business benefit or perquisite | 10% | Rs 20,000 |
| 194S | 393(1), Table Sl. No. 8(vi) | 1037 | Virtual digital asset (crypto) transfer | 1% | Rs 10,000 (Rs 50,000 for specified persons) |
| 194T | 393(3), Table Sl. No. 7 | 1067 | Salary, interest or commission to a partner | 10% | Rs 20,000 |
| 195 | 393(2), Table Sl. No. 17 | – | Other sums chargeable to tax paid to a non-resident | As per the Act or the tax treaty | No basic threshold |
| 206C | Section 394(1) | 1068 onward | Tax collected at source (TCS) | Varies by item | Varies |
If you deduct TDS, the section numbers you have used for years just changed. From 1 April 2026, Section 393 TDS under the new Income-tax Act 2025 replaces almost every old TDS section. This page has a free lookup that turns any old section, like 194C or 194J, into its exact place in Section 393 (the sub-section and the Table serial number), its official e-Pay Tax payment code, the rate and the threshold for Tax Year 2026-27, and then explains the whole change in plain language.
TDS in one minute, explained simply
When someone pays you for work, they keep a small slice of the payment and send it to the government for you. That slice is TDS, short for Tax Deducted at Source. It is a way of collecting tax as money changes hands, instead of waiting until the end of the year.
Until now, each kind of payment had its own rule with its own number. Contractors were 194C, professionals were 194J, rent was 194I, and so on. It was like having a separate door for every room. From 1 April 2026 the new law puts almost all of those doors into one big hall called Section 393. The rules inside are mostly the same. The address changed.
The new section and form apply according to the governing tax year and deduction event. Where the earlier of credit or payment occurred before 1 April 2026, the saved earlier-Act rules may apply even if cash is paid later. Confirm the relevant rate, exemptions and threshold before deducting.
The old TDS sections, now under Section 393
The lookup covers common salary and non-salary deductions for Tax Year 2026-27. Rates are base rates for the stated case, assuming valid PAN and no lower/nil certificate. The exemptions and payer/payee conditions form part of the rule; a rate alone is not enough. Use the official full comparison for provisions outside this selection.
Rates and thresholds are shown for guidance and match the current provisions. Always confirm the exact rate, threshold and payment code for your case on the official portal linked at the end.
Four new sections replace the old maze
The 2025 Act tidies TDS and TCS into four clear sections:
TDS on salary (old Section 192). Your salary certificate becomes Form 130.
TDS on every non-salary payment: contractors, rent, interest, commission, dividends and more.
TCS, tax collected at source (old Section 206C). See our Section 394 TCS tool.
Section 395: certificates, including lower/nil certificates and certificates issued to the deductee/collectee. Salary, non-salary and TCS certificates are Forms 130, 131 and 133; specified PAN-based transactions use Form 132. Quarterly statement obligations are under section 397 and the Rules.
Inside Section 393: resident, non-resident and special cases
Section 393(1) covers resident payments, section 393(2) covers non-resident payments and section 393(3) contains cases applying across residency categories. Each has its own table; serial numbers cannot be used without the sub-section.
- Section 393(1) holds the everyday deductions: contractors, professional and technical fees, rent, interest, commission, brokerage, dividends, e-commerce and so on. Each type has a Table serial number, for example contractor work is Table Sl. No. 6(i) and professional or technical fees is 6(iii).
- Section 393(3) holds the special cases with their own flat rates: lottery and game winnings, online game winnings, horse race winnings, commission on lottery tickets, large cash withdrawals and salary, interest or commission paid to a partner of a firm (old Section 194T).
Why this matters: quoting just "Section 393" is not enough on the portal. You pick the exact sub-section and Table Sl. No., which then decides the e-Pay Tax payment code. The lookup above gives you both so you do not have to hunt through the Act.
What is a Tax Year?
The old law used two names for time. The financial year was when you earned, and the assessment year was the next year when you were taxed. It confused almost everyone. The new law uses one word: the Tax Year. The year you earn in is the Tax Year. Tax Year 2026-27 runs from 1 April 2026 to 31 March 2027, and it is the first year under the Income-tax Act 2025.
What a deductor should actually do now
- Use the applicable year and section. For new-year deduction events, use section 393 or section 392 as applicable. Keep earlier-Act references for earlier-year liabilities and corrections.
- Use the new forms. The salary certificate is now Form 130, and the non-salary certificate is Form 131. See our TDS due dates for when each is issued.
- Keep the same rates and limits, unless a specific one changed. The tool above shows the current figure for each payment.
- Use the correct payment code on the e-Pay Tax portal. The tool above shows it for each section, for example 1023 or 1024 for contractors, 1026 or 1027 for technical and professional fees, and 1067 for partner payments.
- Deduct, deposit and report on time. Check the new Rules deadline table, including government payments and Form 141 cases. The TDS interest calculator explains the estimation method.
Frequently asked questions
Is Section 194J still valid after 1 April 2026?
For Tax Year 2026-27, professional-fee TDS maps to section 393(1), Table 6(iii). Old section 194J still applies to earlier-Act liabilities and corrections. Rates depend on the payment type: generally 10%, with specified 2% categories and separate threshold exceptions.
What is Section 393 of the Income-tax Act 2025?
Section 393 is the one section that now covers TDS on almost every non-salary payment, from contractors and rent to interest, commission and dividends. It replaces more than thirty separate sections of the old 1961 Act. Salary TDS sits in Section 392, TCS in Section 394 and TDS certificates in Section 395.
Did the TDS rates or thresholds change?
The rates and thresholds themselves are mostly unchanged for Tax Year 2026-27. What changed is the section you quote and the form names. The lookup tool above shows the current rate and threshold for each payment type.
What replaces Section 194C for contractors?
Contractor TDS is now part of Section 393. The rate is still 1 percent for an individual or HUF and 2 percent for others, and the threshold is still Rs 30,000 for a single bill or Rs 1,00,000 across the year.
What is a Tax Year?
The new law replaces the old pair of financial year and assessment year with one simple term, the Tax Year. The year you earn in is the Tax Year, and 2026-27 is the first Tax Year under the Income-tax Act 2025.
Do I need the payment code to file?
Yes. Each payment type has its own code on the income tax e-Pay Tax portal, for example 1026 for technical fees, 1027 for professional fees, 1023 or 1024 for contractors, and 1067 for partner payments. The lookup above shows the code for each old section. Always confirm the exact code for your case on the portal before you file.
Official source: Confirm the section, rate and payment code for your case on the new Act pages at incometax.gov.in.
Related tools: Section 394 TCS tool · 194T TDS calculator · TDS rate calculator · TDS due dates FY 2026-27
See all our free tax calculators and tools
Partner-payment TDS predates the new Act. The lookup is a selection of common cases; use the precise payment description on the current portal.
Sources: Amended Act, sections 392 to 397; Rules 215, 218 and 219.