Section mapper · TDS and TCS
Section 194R of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on business freebies and benefits.
- Was
s.194R, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 8(iv), Income-tax Act, 2025- In force from
What changed
Restructured into a table. A benefit or perquisite arising from business or the exercise of a profession is serial number 8(iv) of the section 393(1) table — 10% of the value, above a ₹20,000 threshold — and Note 2 keeps it applying whether the benefit is in cash, in kind, or both.
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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