Section mapper · TDS and TCS
Section 194A of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on interest other than interest on securities — bank FD interest.
- Was
s.194A, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. Nos. 5(ii) and 5(iii); s.393(4) Table: Sl. No. 7, Income-tax Act, 2025- In force from
What changed
Restructured into a table. The 2025 Act replaces the run of 194-series sections with one section 393 whose tables list each payment, its rate and its threshold. Interest is at serial numbers 5(ii) and 5(iii) of the section 393(1) table.
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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