Section mapper · TDS and TCS
Section 192 of the Income-tax Act, 1961 is now
section 392 of the Income-tax Act, 2025
TDS on salary — what your employer deducts every month.
- Was
s.192, Income-tax Act, 1961 (repealed)- Is now
s.392, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 392 now covers salary TDS and the EPF withdrawal TDS that was 192A in one section. Form 24Q is filed under section 397(3)(b) in respect of salary paid under section 392.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.192A → s.392 — TDS on an EPF withdrawal before five years
- s.197 → s.395 — Certificate for lower or nil TDS
- s.206AA → s.397 — Higher TDS when you do not give your PAN