Section mapper · TDS and TCS
Section 194IB of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on rent paid by an individual or HUF — section 194-IB.
- Was
s.194IB, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 2(i), Income-tax Act, 2025- In force from
What changed
Restructured into a table, and the official mapping’s pointer needs a correction. Rent paid by a person other than a specified person is serial number 2(i) of the section 393(1) table — 2%, with a ₹50,000-a-month threshold and a single deduction made for the final month of the tax year or of the tenancy. The CBDT Navigator sends this row to section 393(3) Sl. No. 2(ii), which in the enacted Act is the online-gaming winnings row, so we followed the Act.
Where this comes from
Read from egazette.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.194I → s.393 — TDS on rent paid to a landlord
- s.10(13A) → s.11 — House rent allowance (HRA) exemption
- s.80GG → s.134 — Rent paid when you get no HRA