Section mapper · TDS and TCS
Section 192A of the Income-tax Act, 1961 is now
section 392 of the Income-tax Act, 2025
TDS on an EPF withdrawal before five years.
- Was
s.192A, Income-tax Act, 1961 (repealed)- Is now
s.392(7), Income-tax Act, 2025- In force from
What changed
Merged into the salary TDS section as sub-section (7).
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.192 → s.392 — TDS on salary — what your employer deducts every month
- s.10(12) → s.11 — EPF balance withdrawn after five years of service