Section mapper · TDS and TCS
Section 194P of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
The filing exemption for pensioners aged 75 and above.
- Was
s.194P, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 8(iii), Income-tax Act, 2025- In force from
What changed
Restructured into a table, and the official mapping’s pointer needs a correction. The specified bank computes the total income of a specified senior citizen after Chapter VIII deductions and the section 156 rebate, and deducts at rates in force: that is serial number 8(iii) of the section 393(1) table in the enacted Act. The CBDT Navigator gives 8(vii), which does not exist in that table, 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.
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