Home › New Sections & Codes
New TDS Sections & Payment Codes (FY 2026-27)
From 1 April 2026 the Income Tax Act 2025 renumbered TDS: salary is Section 392, almost all other TDS is Section 393, and TCS is Section 394. Challans and returns now use the numeric payment codes below — the old 194-series codes are rejected for periods from April 2026.
Return forms: 24Q→138, 26Q→140, 27Q→144, 27EQ→144A · Form 16→130 · 15CA/15CB→145/146
Search any old section, new section or payment type. Source: tdsman.com — TDS & TCS Rate Chart, Tax Year 2026-27 (updated 21.05.2026), user-provided PDF.
| Code | Old Sec. | New Sec. | Nature of payment | Rate | Threshold |
|---|---|---|---|---|---|
| 1001 | 192 | 392 | Salary — Govt employees (other than Union Govt.) | — | — |
| 1002 | 192 | 392 | Salary — non-Government employees | — | — |
| 1003 | 192 | 392 | Salary — Union Govt. employees | — | — |
| 1004 | 192A | 392(7) | Accumulated PF balance | 10% | — |
| 1005 | 194D | 393(1) Sl.1(I) | Insurance commission | 2% indiv / 10% others | 20,000 |
| 1006 | 194H | 393(1) Sl.1(ii) | Commission or brokerage | 2% | 20,000 |
| 1008 | 194I(a) | 393(1) Sl.2(ii).D(a) | Rent — plant/machinery/equipment | 2% | 50,000/month |
| 1009 | 194I(b) | 393(1) Sl.2(ii).D(b) | Rent — land/building/furniture | 10% | 50,000/month |
| 1011 | 194IC | 393(1) Sl.3(ii) | Joint Development Agreement (monetary) | 10% | — |
| 1012 | 194LA* | 393(1) Sl.3(iii) | Compensation on compulsory acquisition of immovable property | 10% | 5,00,000 |
| 1013 | 194K | 393(1) Sl.4(i) | Income from MF units | 10% | 10,000 |
| 1014 | 194LBA | 393(1) Sl.4(ii) | Business trust — interest to resident unit holder | 10% | — |
| 1015 | 194LBA | 393(1) Sl.4(ii) | Business trust — dividend to resident unit holder | 10% | — |
| 1016 | 194LBA | 393(1) Sl.4(ii) | Business trust (REIT) — renting income to resident | 10% | — |
| 1017 | 194LBB | 393(1) Sl.4(iii) | Investment fund units income | 10% | — |
| 1018 | 194LBC | 393(1) Sl.4(iv) | Securitisation trust income | 10% | — |
| 1019 | 193 | 393(1) Sl.5(i) | Interest on securities | 10% | 10,000 |
| 1020 | 194A | 393(1) Sl.5(ii).D(a) | Bank interest — senior citizen | 10% | 1,00,000 |
| 1021 | 194A | 393(1) Sl.5(ii).D(b) | Bank interest — others | 10% | 50,000 |
| 1022 | 194A | 393(1) Sl.5(iii) | Interest other than bank (NBFC/company/private) | 10% | 10,000 |
| 1023 | 194C | 393(1) Sl.6(i).D(a) | Contractor — individual/HUF | 1% | 30,000 single / 1,00,000 agg |
| 1024 | 194C | 393(1) Sl.6(i).D(b) | Contractor — others | 2% | 30,000 single / 1,00,000 agg |
| 1026 | 194J(a) | 393(1) Sl.6(iii).D(a) | Technical services / film royalty / call centre | 2% | 50,000 |
| 1027 | 194J(b) | 393(1) Sl.6(iii).D(b) | Professional fees | 10% | 50,000 |
| 1028 | 194J(b) | 393(1) Sl.6(iii).D(b) | Director remuneration/fees (non-salary) | 10% | — |
| 1029 | 194 | 393(1) Sl.7 | Dividends | 10% | 10,000 |
| 1030 | 194DA | 393(1) Sl.8(i) | Life insurance maturity (taxable) | 2% | 1,00,000 |
| 1031 | 194Q | 393(1) Sl.8(ii) | Purchase of goods | 0.1% | excess over 50 lakh |
| 1032 | 194P | 393(1) Sl.8(iii) | Specified senior citizen (bank deducts) | slab | — |
| 1033 | 194R | 393(1) Sl.8(iv) | Benefit/perquisite (business/profession) | 10% | 20,000 |
| 1034 | 194R | 393(1) Sl.8(iv) | Benefit/perquisite in kind (gross-up) | 10% | 20,000 |
| 1035 | 194O | 393(1) Sl.8(v) | E-commerce operator payments | 0.1% | 5,00,000 (indiv/HUF) |
| 1037 | 194S | 393(1) Sl.8(vi) | VDA transfer (other than indiv/HUF) | 1% | 10,000 |
| 1038 | 194SP | 393(1) Sl.8(vi) | VDA transfer (specified persons) | 1% | 10,000 |
| 1058 | 194B | 393(3) Sl.1 | Winnings — lottery/crossword/cards/gambling | 30% | 10,000 single txn |
| 1059 | 194B | 393(3) Sl.1 | Winnings in kind (gross-up) | 30% | 10,000 single txn |
| 1060 | 194BA | 393(3) Sl.2 | Winnings from online games | 30% | — |
| 1061 | 194BA | 393(3) Sl.2 | Online game winnings in kind | 30% | — |
| 1062 | 194BB | 393(3) Sl.3 | Winnings from horse races | 30% | 10,000 single txn |
| 1063 | 194G | 393(3) Sl.4 | Commission on lottery tickets | 2% | 20,000 |
| 1064 | 194N | 393(3) Sl.5.D(a) | Cash withdrawal — co-operative society | 2% | 3 crore |
| 1065 | 194N | 393(3) Sl.5.D(b) | Cash withdrawal — others | 2% | 1 crore |
| 1066 | 194EE | 393(3) Sl.6 | NSS withdrawals | 10% | 2,500 |
| 1067 | 194T | 393(3) Sl.7 | Partner salary/remuneration/commission/interest | 10% | 20,000 |
| 1039 | 194E | 393(2) Sl.1 | FOREIGN — non-resident sportsmen/entertainers/sports assoc. | 20% | — |
| 1040 | 194LC | 393(2) Sl.2 | FOREIGN — interest on foreign currency borrowing (pre-Jul 2023) | 5% | — |
| 1041 | 194LD | 393(2) Sl.3 | FOREIGN — interest on rupee bonds (pre-Jul 2023) | 5% | — |
| 1042 | 194LC | 393(2) Sl.4.E(a) | FOREIGN — IFSC-listed bond interest (Apr2020–Jul2023) | 4% | — |
| 1043 | 194LC | 393(2) Sl.4.E(b) | FOREIGN — IFSC-listed bond interest (from Jul2023) | 9% | — |
| 1044 | 194LB | 393(2) Sl.5 | FOREIGN — infra debt fund interest to NR | 5% | — |
| 1045 | 194LBA(a) | 393(2) Sl.6.E(a) | FOREIGN — business trust distributed income (interest) | 5% | — |
| 1046 | 194LBA(b) | 393(2) Sl.6.E(b) | FOREIGN — business trust distributed income (dividend) | 10% | — |
| 1047 | 194LBC | 393(2) Sl.7 | FOREIGN — securitisation trust income | 35% co / 30% other NR | — |
| 1048 | 194LBB | 393(2) Sl.8 | FOREIGN — investment fund units income | 10% res / 35%/30% NR | — |
| 1049 | 194LBC | 393(2) Sl.9 | FOREIGN — securitisation trust investment income | 10% res / 35%/30% NR | — |
| 1050 | 196A | 393(2) Sl.10 | FOREIGN — MF/specified company income to NR | 20% or DTAA | — |
| 1051 | 196B | 393(2) Sl.11 | FOREIGN — offshore fund units income | 10% | — |
| 1052 | 196B | 393(2) Sl.12 | FOREIGN — LTCG on offshore fund units | 12.5% | — |
| 1053 | 196C | 393(2) Sl.13 | FOREIGN — interest/dividend on bonds/GDRs | 10% | — |
| 1054 | 196C | 393(2) Sl.14 | FOREIGN — LTCG on bonds/GDRs | 12.5% | — |
| 1055 | 196D | 393(2) Sl.15 | FOREIGN — FII securities income | 20% | — |
| 1056 | 196D | 393(2) Sl.16 | FOREIGN — FII securities income (treaty) | 10% | — |
| 1057 | 195 | 393(2) Sl.17 | FOREIGN — interest / any other chargeable sum to NR | rate in force / DTAA | — |