Section mapper · TDS and TCS
Section 194N of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on large cash withdrawals from your bank.
- Was
s.194N, Income-tax Act, 1961 (repealed)- Is now
s.393(3) Table: Sl. No. 5; s.393(4) Table: Sl. No. 18, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Cash paid out of one or more accounts is serial number 5 of the section 393(3) table — 2%, with the threshold at ₹1 crore, or ₹3 crore where the recipient is a co-operative society.
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.194M → s.393 — TDS when an individual pays a contractor or a professional
- s.206AA → s.397 — Higher TDS when you do not give your PAN