Section mapper · TDS and TCS
Section 194C of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on payments to contractors.
- Was
s.194C, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 6(i); s.393(4) Table: Sl. No. 8, Income-tax Act, 2025- In force from
What changed
Restructured into the section 393 table at serial number 6(i).
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.194A → s.393 — TDS on interest other than interest on securities — bank FD interest
- s.194H → s.393 — TDS on commission or brokerage
- s.194J → s.393 — TDS on professional and technical fees — the freelancer's 10%