Section mapper · TDS and TCS
Section 194M of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS when an individual pays a contractor or a professional.
- Was
s.194M, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 6(ii), Income-tax Act, 2025- In force from
What changed
Restructured into a table. Payments by an individual or Hindu undivided family for contract work, professional fees, commission or brokerage are serial number 6(ii) of the section 393(1) table — 2%, with a fifty-lakh threshold, and only where the payer is not already required to deduct under the business rows.
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.194H → s.393 — TDS on commission or brokerage