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FREE TOOLTDS Rate Chart 2026-27: Old Section to New Section 393 Finder
TDS की नई धाराएँ: पुरानी 194C / 194J से नई धारा 393, दर और सीमा
Type an old section (194C, 194J, 194Q...) or a payment (rent, commission, contract) to see the new Income-tax Act 2025 reference, rate, threshold, payment code and return form.
| Old section (1961 Act) | New reference (2025 Act) | Payment | Threshold | Rate | No PAN | Payment code | Return form |
|---|---|---|---|---|---|---|---|
| 192 | 392 | Salary | Basic exemption limit | Slab rates | 20% | - | 138 (old 24Q) |
| 193 | 393(1) Sl. 5(i) | Interest on securities | Rs 10,000 | 10% | 20% | 1019 | 140 (old 26Q) |
| 194 | 393(1) Sl. 7 | Dividend | Rs 10,000 (individual) | 10% | 20% | 1029 | 140 |
| 194A | 393(1) Sl. 5(ii) | Interest by bank / post office: senior citizen | Rs 1,00,000 | 10% | 20% | 1020 | 140 |
| 194A | 393(1) Sl. 5(ii) | Interest by bank / post office: others | Rs 50,000 | 10% | 20% | 1021 | 140 |
| 194A | 393(1) Sl. 5(iii) | Interest other than securities, other payers | Rs 10,000 | 10% | 20% | 1022 | 140 |
| 194B | 393(3) Sl. 1 | Lottery, card game, online game winnings | Rs 10,000 a transaction | 30% | 30% | 1058 | 140 |
| 194BB | 393(3) Sl. 3 | Horse race winnings | Rs 10,000 a transaction | 30% | 30% | 1062 | 140 |
| 194C | 393(1) Sl. 6(i) | Contract / sub-contract, labour supply: individual / HUF | Rs 30,000 single or Rs 1,00,000 a year | 1% | 20% | 1023 | 140 |
| 194C | 393(1) Sl. 6(i) | Contract / sub-contract: others | Rs 30,000 single or Rs 1,00,000 a year | 2% | 20% | 1024 | 140 |
| 194D | 393(1) Sl. 1(i) | Insurance commission | Rs 20,000 | 2% (non-company), 10% (company) | 20% | 1005 | 140 |
| 194DA | 393(1) Sl. 8(i) | Life insurance policy payout (income part) | Rs 1,00,000 | 2% | 20% | 1030 | 140 |
| 194EE | 393(3) Sl. 6 | NSS deposit withdrawal | Rs 2,500 | 10% | 20% | 1066 | 140 |
| 194G | 393(3) Sl. 4 | Commission on sale of lottery tickets | Rs 20,000 | 2% | 20% | 1063 | 140 |
| 194H | 393(1) Sl. 1(ii) | Commission or brokerage | Rs 20,000 | 2% | 20% | 1006 | 140 |
| 194I(a) | 393(1) Sl. 2(ii) | Rent: plant, machinery, equipment | Rs 50,000 a month | 2% | 20% | 1008 | 140 |
| 194I(b) | 393(1) Sl. 2(ii) | Rent: land, building, furniture | Rs 50,000 a month | 10% | 20% | 1009 | 140 |
| 194IA | 393(1) Sl. 3(i) | Purchase of immovable property (other than agricultural land) | Rs 50 lakh | 1% | 20% | - | 141 (old 26QB) |
| 194IB | 393(1) Sl. 2(i) | Rent by individual / HUF not under audit | Rs 50,000 a month | 2% | 20% | - | 141 (old 26QC) |
| 194IC | 393(1) Sl. 3(ii) | Joint development agreement: money paid | No limit | 10% | 20% | 1011 | 140 |
| 194J(a) | 393(1) Sl. 6(iii) | Fees for technical services, royalty (film sale etc.), call centre | Rs 50,000 | 2% | 20% | 1026 | 140 |
| 194J(b) | 393(1) Sl. 6(iii) | Fees for professional services, royalty, non-compete | Rs 50,000 | 10% | 20% | 1027 | 140 |
| 194J | 393(1) Sl. 6(iii) | Director's fees / commission (not salary) | No limit | 10% | 20% | 1028 | 140 |
| 194K | 393(1) Sl. 4(i) | Income from mutual fund units | Rs 10,000 | 10% | 20% | 1013 | 140 |
| 194LA | 393(1) Sl. 3(iii) | Compensation on compulsory acquisition of land | Rs 5,00,000 | 10% | 20% | 1012 | 140 |
| 194M | 393(1) Sl. 6(ii) | Contract / professional fees by individual / HUF not under audit | Rs 50 lakh a year | 2% | 20% | - | 141 (old 26QD) |
| 194N | 393(3) Sl. 5 | Cash withdrawal: co-operative society | Rs 3 crore a year | 2% | 20% | 1064 | 140 |
| 194N | 393(3) Sl. 5 | Cash withdrawal: others | Rs 1 crore a year | 2% | 20% | 1065 | 140 |
| 194O | 393(1) Sl. 8(v) | E-commerce operator paying seller | Rs 5 lakh (individual / HUF seller) | 0.1% | 5% | 1035 | 140 |
| 194P | 393(1) Sl. 8(iii) | Specified senior citizen (75+) by bank | - | Slab rates | 20% | 1032 | 140 |
| 194Q | 393(1) Sl. 8(ii) | Purchase of goods (buyer turnover above Rs 10 crore) | Above Rs 50 lakh a year per seller | 0.1% | 5% | 1031 | 140 |
| 194R | 393(1) Sl. 8(iv) | Business benefit or perquisite | Rs 20,000 | 10% | 20% | 1033 | 140 |
| 194S | 393(1) Sl. 8(vi) | Transfer of virtual digital asset | Rs 10,000 (Rs 50,000 specified persons) | 1% | 20% | 1037 | 140 / 141 |
| 194T | 393(3) Sl. 7 | Partner's salary, remuneration, interest from firm | Rs 20,000 | 10% | 20% | 1067 | 140 |
| 195 | 393(2) Sl. 17 | Other payments to non-residents | No limit | Rates in force / DTAA | 20% | 1057 | 144 (old 27Q) |
Rates are without surcharge and cess. "Sl." is the serial number of the table in section 393. The new Act applies where the credit or payment (whichever is earlier) is on or after 1 April 2026; earlier transactions stay under the 1961 Act. Collected from published practitioner charts as of October 2026: check the Act, the Income-tax Rules and the TRACES utility before filing.
What changed on 1 April 2026
- One section for most TDS: payments to residents now sit in tables under section 393, with a payment code for each type; salary moves to section 392.
- New return forms: Form 138 (salary, old 24Q), Form 140 (other residents, old 26Q), Form 141 (property, rent and contract payments by individuals, old 26QB / 26QC / 26QD), Form 144 (non-residents, old 27Q), Form 143 (TCS, old 27EQ).
- Same money rules: rates and thresholds carried over largely unchanged from the 2025 limits; deposit is still by the 7th of the next month (March: 30 April).
- TCS on sale of goods (206C(1H)) was removed from 1 April 2025; only the buyer's TDS on purchase of goods applies. See TDS on purchase of goods in BUSY.
Due dates for deposit and quarterly statements are on the GST & TDS due-date calendar. How to set up TDS in BUSY: TDS entry in BUSY.
TDS questions
What is the new section for 194C under the Income-tax Act 2025?
Section 393(1), Table serial no. 6(i), with payment code 1023 for individual / HUF contractors (1%) and 1024 for others (2%).
What is the new section for 194J?
Section 393(1), Table serial no. 6(iii): code 1026 for technical services at 2%, 1027 for professional fees at 10%, and 1028 for director's fees.
Which form replaces 26Q?
Form 140 for TDS on payments to residents other than salary. Salary TDS (old 24Q) is Form 138 and non-resident TDS (old 27Q) is Form 144.
What is the TDS rate when the deductee has no PAN?
Generally 20%, or the normal rate if higher; 5% for purchase of goods (old 194Q) and e-commerce payments (old 194O).