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TDS Section under Income Tax Act 2025

Section 393 · Income-tax Act, 2025

TDS Provisions Search Tool

A consolidated, searchable reference of all Tax Deducted at Source provisions under the new Income-tax Act, 2025 — mapped against the corresponding sections of the Income-tax Act, 1961.

Effective 1-Apr-2026 67 Provisions 4 Categories ◆ Last updated FY 2026-27
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Disclaimer: This tool is a quick-reference summary based on Section 393 of the Income-tax Act, 2025 read with the Income-tax Act, 1961.
Not a substitute for professional advice. Rates / thresholds shown are effective 1st April, 2026 and subject to subsequent CBDT notifications and Income-tax Rules, 2026.
© Prepared by CA Manish Maurya · Chartered Accountant