Section mapper · TDS and TCS
Section 194IC of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on a payment under a joint development agreement — section 194-IC.
- Was
s.194IC, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 3(ii), Income-tax Act, 2025- In force from
What changed
Restructured into a table. Consideration other than in kind under a specified agreement is serial number 3(ii) of the section 393(1) table — 10%, no threshold — and Note 2 gives it precedence over the property-purchase row where both would apply.
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
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