Section mapper · TDS and TCS
Section 194 of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on dividends from your shares.
- Was
s.194, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 7; s.393(4) Table: Sl. No. 10, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Dividends, including dividends on preference shares, are serial number 7 of the section 393(1) table — 10%, no threshold, deducted before the distribution or payment is made.
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.194K → s.393 — TDS on income from your mutual fund units
- s.193 → s.393 — TDS on interest on securities