Section mapper · TDS and TCS
Section 194S of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS when you sell crypto or another virtual digital asset.
- Was
s.194S, Income-tax Act, 1961 (repealed)- Is now
s.393(1) Table: Sl. No. 8(vi); s.393(4) Table: Sl. No. 12, Income-tax Act, 2025- In force from
What changed
Restructured into a table, and the official mapping’s pointer needs a correction. Consideration for the transfer of a virtual digital asset is serial number 8(vi) of the section 393(1) table — 1%, no threshold. The CBDT Navigator sends it to 8(iv), which the enacted Act uses for business benefits and perquisites, 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.
Sections people look up next
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