TDS, made simple — for the Income Tax Act 2025

Find the right section, rate, payment code and due date in seconds. Built and maintained by a CA firm, updated for FY 2026-27 and the new Section 392/393 numbering.

Verified against the latest CBDT chart · FY 2026-27 · updated 2026-06-08
Example — paying a contractor
“We pay a company contractor ₹50,000 for civil work.”
Section194C → 393 · code 1024
Rate (PAN available)2%
TDS to deduct₹1,000
Deposit by7th of next month
Computed by the TDS Wizard — try your own payment →
Reminder
Next deadlines
TDS payment
7 Jul 2026
Deposit TDS for Jun 2026
TDS return
31 Jul 2026
Q1 return (Apr–Jun 2026) — Form 140

FY 2026-27: the big TDS change

From 1 April 2026 the Income Tax Act 2025 replaced the 1961 Act.

Old Sections 192–196D are consolidated — salary TDS is now Section 392 and almost all other TDS sits under Section 393. Returns use new forms (138/140/144/144A) and numeric payment codes. The familiar 194-series numbers still describe the nature of payment, but your challans and returns must use the new references.

See exactly what changed, section by section →