Section mapper · TDS and TCS
Section 193 of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on interest on securities.
- Was
s.193, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 5(i); s.393(4) Table: Sl. No. 6, Income-tax Act, 2025- In force from
What changed
Restructured into a table. The 194-series sections are replaced by one section 393 whose tables list each payment, its payer, its rate and its threshold. Interest on securities is serial number 5(i) of the section 393(1) table, at rates in force, with a ₹10,000 threshold.
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.
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