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s.194H, Income-tax Act, 1961 (repealed)- Is now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