About this tool
From 1 April 2026, TDS filings and challans no longer reference old section numbers like 194C or 194J — the entire 194-series has been consolidated into three sections under the Income Tax Act, 2025: Section 392 (salary TDS, replacing Section 192), Section 393 (all other TDS on payments to residents and non-residents, using numeric payment codes 1001-1092), and Section 394 (TCS, replacing the old Section 206C).
Using an old section number for a payment made on or after 1 April 2026 triggers a validation error on the income tax portal, which means a correction statement and possible compliance delays. This tool looks up the new section and payment code for any old TDS/TCS section, so your payroll, ERP, or invoicing references stay compliant for Tax Year 2026-27.
How to use it
- Enter or select the old TDS section you want to look up (e.g., 194C, 194J, 194I, 194H, 206C).
- Instantly see the corresponding new section (392, 393, or 394) and the exact payment code.
- Note the applicable rate and threshold shown alongside the mapping.
- Update your accounting software, invoices, or challans with the new reference.
Frequently asked questions
Why did TDS section numbers change under the Income Tax Act 2025?
The Income Tax Act, 2025 restructures the scattered 40+ TDS sections of the old 1961 Act (192, 194A-194S, etc.) into three consolidated sections — 392, 393, and 394 — organised in tabular form with payment codes, to simplify compliance and align with digital filing systems.
Did TDS rates change along with the section numbers?
No. TDS rates and thresholds are largely unchanged — this is a renumbering and restructuring exercise, not a change in tax policy. For example, TDS on professional fees (old Section 194J) is still 10%, just filed under Section 393 with a specific payment code.
What happened to Section 194C for contractor payments?
Section 194C has been consolidated into Section 393, referenced with a specific payment code (in the 1005-1017 range depending on payee type) instead of a standalone section number.
Is Form 16 still called Form 16 under the new Act?
No. Under the Income Tax Rules, 2026, Form 16 (the annual TDS certificate for salaried employees) has been renamed Form 130, and Form 16A is now Form 131.
Do FY 2025-26 returns use the old or new section numbers?
Returns for FY 2025-26 (filed after 1 April 2026) still reference the old Income Tax Act, 1961 section numbers, since the new Act applies prospectively from Tax Year 2026-27 onward.