Are the old 194-series section numbers gone now?
Category
Income-tax Act 2025 transition
Answered by
A CA firm
Bottom line
They no longer appear on challans and returns, but they remain useful shorthand for the nature of payment; the legal reference is now Section 392/393 with a payment code.The 194-series numbers are not the operative legal reference anymore — the Income-tax Act 2025 places salary TDS under Section 392 and other TDS under Section 393 with payment codes. Your compliance documents must use the new references.
In practice, professionals still say '194C' or '194J' to describe the nature of a payment because it is widely understood, and the rate chart maps each old section to its new code so nothing is lost in translation.
General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.