Section FinderTDS and TCS sections (192 to 206C)
The old TDS and TCS sections are combined into sections 392 (salaries) and 393 (all other payments, in a table) of the new Act; the table item is the "Sl. No." that follows the section. The rows below are the department's navigator, checked against the enacted Act.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 192 | Salary. | section 392 | checked |
| 192A | Payment of accumulated balance due to an employee. | section 392(7) | checked |
| 193 | Interest on Securities. | section 393(1)(table item 5(i)), 393(4)(table item 6) | checked |
| 194 | Dividends. | section 393(1)(table item 7), 393(4)(table item 10) | checked |
| 194A | Interest other than "Interest on securities". | section 393(1)(table item 5(ii) & 5(iii)) , 393(4)(table item 7) | checked |
| 194B | Winnings from lottery or crossword puzzle, etc. | section 393(3)(table item 1) | checked |
| 194BA | Winnings from online games. | section 393(3)(table item 2) | checked |
| 194BB | Winnings from horse race. | section 393(3)(table item 3) | checked |
| 194C | Payments to contractors. | section 393(1)(table item 6(i)), 393(4)(table item 8) | checked |
| 194D | Insurance commission. | section 393(1)(table item 1(i)) | checked |
| 194DA | Payment in respect of life insurance policy. | section 393(1)(table item 8(i)) | checked |
| 194E | Payments to non-resident sportsmen or sports associations. | section 393(2)(table item 1) | checked |
| 194EE | Paymens in respect of deposits under National Savings Schemes,etc. | section 393(3)(table item 6) | checked |
| 194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India.[Omitted by the Finance (No. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 194G | Commission, etc. on sale of lottery tickets. | section 393(3)(table item 4) | checked |
| 194H | Commission or brokerage. | section 393(1)(table item 1(ii)), 393(4)(table item 1) | checked |
| 194I | Rent. | section 393(1)(table item 2(i) & 2(ii)), 393(4)(table item 2) | checked |
| 194J | Fees for professional or technical services. | section 393(1)(table item 6(iii)), 393(4)(table item 9) | checked |
| 194K | Income in respect of units. | section 393(1)(table item 4(i)), 393(4)(table item 4), 194L | checked |
| 194LA | Payment of compensation on acquisition of certain immovable property. | section 393(1)(table item 3(iii)), 393(4)(table item 3) | checked |
| 194LB | Income by way of interest from infrastructure debt fund. | section 393(2)(table item 5) | checked |
| 194LBA | Certain income from units of a business trust. | section 393(1)(table item 4(ii)), 393(2)(table item 6 & 7), 393(4)(table item 5, 13) | checked |
| 194LBB | Income in respect of units of investment fund. | section 393(1)(table item 4(iii)), 393(2)(table item 8), 393(4)(table item 14) | checked |
| 194LBC | Income in respect of investment in securitisation trust. | section 393(1)(table item 4(iv)), 393(2)(table item 9) | checked |
| 194LC | Income by way of interest from Indian company. | section 393(2)(table item 2,3 & 4) | checked |
| 194LD | Income by way of interest on certain bonds and Government securities. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 194M | Payment of certain sums by certain invidivuals or Hindu undivided family. | section 393(1)(table item 6(ii)) | checked |
| 194N | Payment of certain amounts in cash. | section 393(3)(table item 5), 393(4)(table item 18}) | checked |
| 194O | Payment of certain sums by e-commerce operator to e-commerce participant. | section 393(1)(table item 8(v)), 393(4)(table item 11) | checked |
| 194P | Deduction of tax in case of specified senior citizen. | section 393(1)(table item 8(vii)) | checked |
| 194Q | Deduciton of tax at source on payment of certain sum for purchase of goods. | section 393(1)(table item 8(ii)) | checked |
| 194R | Deduction of tax on benefit of perquisite in respect of business or profession. | section 393(1)(table item 8(iv)) | checked |
| 194S | Payment on transfer of virtual digital asset. 393(1)[Table: S.No. 8(iv)] , | section 393(4)(table item 12) | checked |
| 194T | Payment to partners of firms. | section 393(3)(table item 7) | checked |
| 195 | Other sums. | section 393(2)(table item 17) | checked |
| 195A | Income payable "net of tax". | section 393(10) | checked |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations. | section 393(5) | checked |
| 196A | Income in respect of units of non-residents. | section 393(2)(table item 10), 393(4)(table item 15) | checked |
| 196B | Income from units. | section 393(2)(table item 11 & 12) | checked |
| 196C | Income from foreign currency bonds or shares of Indian company. | section 393(2)(table item 13 & 14) | checked |
| 196D | Income of Foreign Institutional Investors from securities. | section 393(2)(table item 15 & 16), 393(4)(table item 16 & 17) | checked |
| 197 | Certificate for deduction at lower rate. | section 395(1) | checked |
| 197A | No deduction to be made in certain cases. | section 393(6) | checked |
| 197B | Lower deduction in certain cases for a limited period. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 198 | Tax deducted is income received. | section 396 | checked |
| 199 | Credit for tax deducted. 390(5), 390(6) | section 200 | checked |
| 201 | Consequences of failure to deduct or pay. | section 398 | checked |
| 202 | Deduction only one mode of recovery. | section 390(4) | checked |
| 203 | Certificate for tax deducted. | section 395(4) | checked |
| 203A | Tax deduction and collection account number. | section 397(1) | checked |
| 203AA | Furnishing of statement of tax deducted. [Omitted by the Finance Act, 2020, w.e.f. 1-6-2020.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 204 | Meaning of "Person responsible for paying" | section 402(27) | checked |
| 205 | Bar against direct demand on assessee. | section 401 | number only |
| 206 | Persons deducting tax to furnish prescribed returns. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 206A | Furnishing of statement in respect of payment of any income to residents without deduction of tax. | section 397(3) | checked |
| 206AA | Requirement to furnish Permanent Account Number. | section 397(2) | checked |
| 206AB | Special provision for deduction of tax at source for non-filers of income tax return. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 206B | Person paying dividend to certain residents without deduction of tax to furnish prescribed return. [Omitted by | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 206C | Profits and gains from the business of trading in alcoholic liqour, forest product, scrap, etc. 394, 395(3 & 4 | section 206CA | not a section |
| 206CC | Requirement to furnish Permanent Account Number by collectee. | section 397(2) | checked |
| 206CCA | Special provision for collection of tax at source for non-filers of income tax return | omitted (no equivalent: the navigator marks it omitted) | navigator |
For TDS the CBDT's FAQs (Q6.1 to Q6.3) say that the Act depends on the date of the earlier of credit or payment (1961 Act up to 31 March 2026, 2025 Act from 1 April 2026) and that rates and thresholds were retained.
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.