Every TDS and TCS provision mapped from the old 1961-Act sections to the new Income-tax Act, 2025 sections (392, 393, 394) — with rates, thresholds and return codes. Search any payment type, section or rate instantly.
The rates and thresholds largely continue from FY 2025-26 — what changes is the section architecture. The scattered 194-series is consolidated into a few master sections, and TDS return forms are renumbered.
Salary TDS — return Form 138 (was 24Q).
Most resident payments consolidated — Form 140 (was 26Q).
Non-resident payments — Form 144 (was 27Q).
TCS on sales & LRS — collected at source.
Type a section (e.g. 194J), a payment (e.g. rent, professional), a rate or a code. Switch between Resident TDS, Non-Resident TDS and TCS.
| Code | Old Section | Nature of Payment | New Section (IT Act 2025) | Rate | Threshold |
|---|
The chart tells you the rate; these pages tell you how to file. Pick the form that matches your payment.
Salary TDS under section 392 — quarterly statement.
File salary TDS →Resident non-salary — interest, rent, fees, commission, contracts.
File non-salary TDS →Property, rent & specified one-off deductions; Form 132 certificate.
Property & rent TDS →Payments to non-residents — with DTAA & lower-deduction relief.
NRI / non-resident TDS →Tax is deducted at the higher of: the rate specified in the relevant provision; the rate in force; or 20% in general — reduced to 5% where tax is deductible under section 393(1) for purchase of goods or e-commerce [Table Sl. No. 8(ii) or 8(v)].
Tax is collected at the higher of twice the specified rate or 5%, not exceeding 20%.
Form 130 (erstwhile Form 16) for salary and Form 131 (erstwhile Form 16A) for non-salary are issued via TRACES. For lower or nil deduction, a certificate under the erstwhile section 197 (now section 395) may be obtained. For foreign remittances, a CA certificate in Form 145 / 146 (erstwhile 15CA / 15CB) is required.
Everything around your TDS/TCS compliance — calculators to estimate, filings to comply, and representation if a notice arrives.
Whether it's choosing the right section and rate, filing Form 138/140/141/144, fixing a TRACES default, or replying to a CPC-TDS demand — a Chartered Accountant from our Dwarka team will call you back the same working day. No obligation.
Prefer to talk now? Call +91-9818167102 or WhatsApp directly.
Takes ~30 seconds. We reply the same working day.
T-3 & T-4, Manish Twin Plaza, Plot No. 3, Sector 4, Dwarka, New Delhi — 110078
Mon–Sat · 9:30 AM – 7:00 PM
📞 +91-9818167102 · ✉ alok@skmehta.co.in
302-306, Pragati Tower, 26 Rajendra Place, New Delhi — 110008
Mon–Sat · 9:30 AM – 7:00 PM
📞 +91-9818167102 · ✉ alok@skmehta.co.in
Wrong section or rate means interest and notices. Let CA Alok Kumar's team handle deduction, returns and certificates under the new Act.
