Section mapper · TDS and TCS
Section 195 of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS when you pay a non-resident — including buying a flat from an NRI.
- Was
s.195, Income-tax Act, 1961 (repealed)- Is now
s.393(2) Table: Sl. No. 17, Income-tax Act, 2025- In force from
What changed
Restructured into a table. "Other sums" payable to a non-resident is serial number 17 of the section 393(2) table, which is the table for payments to non-residents. The lower-deduction certificate route is now section 395.
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.194IA → s.393 — The 1% a buyer deducts when buying property — section 194-IA
- s.197 → s.395 — Certificate for lower or nil TDS
- s.90 → s.159 — Double taxation relief where India has a treaty