Section mapper · TDS and TCS
Section 194I of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on rent paid to a landlord.
- Was
s.194I, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. Nos. 2(i) and 2(ii); s.393(4) Table: Sl. No. 2, Income-tax Act, 2025- In force from
What changed
Restructured into the section 393 table at serial numbers 2(i) and 2(ii) — plant and machinery, and land or building.
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.194C → s.393 — TDS on payments to contractors
- s.194J → s.393 — TDS on professional and technical fees — the freelancer's 10%
- s.10(13A) → s.11 — House rent allowance (HRA) exemption