Section mapper · TDS and TCS
Section 194K of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on income from your mutual fund units.
- Was
s.194K, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 4(i); s.393(4) Table: Sl. No. 4, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Income in respect of units is serial number 4(i) of the section 393(1) table, with the corresponding certificate-and-statement row at serial number 4 of the section 393(4) table.
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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