How does it tell 1023 from 1024 for section 194C?

From the payee's PAN. The fourth character is P for an individual and H for a HUF, which take code 1023; every other holder type takes 1024. Without a valid PAN it asks you to choose.

Why can't it decide every row?

Some sections split by facts the master may not hold: 194J into technical services, professional fees and director's remuneration; 194I into machinery and buildings. It uses the nature of payment when present and otherwise asks, rather than guessing.

Does it change anything for deductions before 1 April 2026?

No. Tax deducted up to 31 March 2026 stays under the 1961 Act section and the old forms, including corrections of those quarters.

Which sections are covered?

The common non-salary sections confirmed by two published code tables. Salary codes under section 392 and TCS codes are not included yet because those tables disagree.

toolstds-master-converterfree · runs in your browser

TDS deductee master converter to the new section codes

Upload your deductee master; every vendor gets its Income-tax Act 2025 payment code, decided from PAN and nature of payment.

YOU BRING: Your deductee or vendor master in Excel, with name, PAN and old TDS section
YOU GET: A new payment code for each deductee, in an Excel to download
YOUR DATA: Read in your browser. The file is never uploaded.

Add your file(you are here)
Check the result(next)
Download(next)

For tax deducted from 1 April 2026, software and returns need the Income-tax Act 2025 payment code instead of the old section. Upload your deductee master and every row gets its new code. The PAN decides 194C (individuals and HUFs 1023, others 1024) and the nature of payment decides 194J, 194I and 194R; where the data cannot decide, you choose from the candidates instead of the tool guessing. .

Deductee or vendor master

Excel or CSV with the deductee, PAN and old section. A nature-of-payment column lets more rows be decided automatically.

Drop Excel or CSV here, or click

The deductor is a bank, co-operative bank or post office (changes the 194A interest codes)

Codes come from the verified table used across this site (see the full list). Salary codes and TCS codes are not included yet because the published tables disagree. Tax deducted up to 31 March 2026 stays under the old section and the old forms.

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IN SHORT

What the TDS master converter to new payment codes does

This free converter takes a TDS deductee or vendor master in Excel and adds the payment code each deductee needs under the Income-tax Act 2025 from 1 April 2026. It decides section 194C from the payee's PAN (1023 for individuals and HUFs, 1024 for others) and 194J, 194I and 194R from the nature of payment, and lists the candidates for you to pick where the data cannot decide. Files are read in the browser and never uploaded.

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Updated 8 Oct 2026

TDS deductee master: before and after the new section codes

Five rows of a deductee master, as the converter reads them (old section in, new code out). It sets a code only when the data decides it.

Deductee master rows before and after conversion
DEDUCTEE	PAN	OLD SECTION	NATURE	NEW CODE	SECTION 393 REFERENCE
Sharma Transport	ABCPS1234L	194C	Freight	1023	393(1) Sl. 6(i).D(a)
Kaveri Builders Pvt Ltd	AAACK1234B	194C	Civil work	1024	393(1) Sl. 6(i).D(b)
Mehta & Associates	AAFFM1234C	194J	Legal and professional fees	1027	393(1) Sl. 6(iii).D(b)
Office landlord	ABCPM1234N	194I	Office rent	1009	393(1) Sl. 2(ii).D(b)
Steel supplier	AAACR5055K	194Q	Purchase of goods	1031	393(1) Sl. 8(ii)

How 194C, 194J and 194I are decided

One old section can map to several codes. The PAN splits 194C. The nature of payment splits 194J and 194I. When the data cannot decide, the row is left for you to pick, never guessed.

What decides the new code for 194C, 194J and 194I
OLD SECTION	WHAT THE MASTER CARRIES	RESULT	REASON GIVEN
194C	PAN of an individual or HUF	1023	PAN holder type Individual
194C	PAN of any other holder type	1024	PAN holder type Company
194C	No valid PAN	You pick: 1023 / 1024	Add the payee's PAN: individuals and HUFs get 1023, others 1024
194J	Nature: director sitting fee	1028	Director remuneration
194J	Nature: technical services	1026	Technical services or royalty
194J	Nature: legal fees	1027	Professional services
194J	No nature given	You pick: 1026 / 1027 / 1028	Say whether it is technical, professional or director's fees
194I	Nature: machinery	1008	Rent of plant, machinery or equipment
194I	Nature: office	1009	Rent of land, building or furniture

STEP BY STEP

How it works

Export the deductee or vendor master with the name, PAN and old TDS section; a nature-of-payment column helps.
Drop it here. Rows the data can decide get their new code at once; the rest show the candidate codes.
Pick a code for the remaining rows and download the Excel with the new code and section reference for each deductee.

GOOD TO KNOW

Common questions

How does it tell 1023 from 1024 for section 194C?: From the payee's PAN. The fourth character is P for an individual and H for a HUF, which take code 1023; every other holder type takes 1024. Without a valid PAN it asks you to choose.
Why can't it decide every row?: Some sections split by facts the master may not hold: 194J into technical services, professional fees and director's remuneration; 194I into machinery and buildings. It uses the nature of payment when present and otherwise asks, rather than guessing.
Does it change anything for deductions before 1 April 2026?: No. Tax deducted up to 31 March 2026 stays under the 1961 Act section and the old forms, including corrections of those quarters.
Which sections are covered?: The common non-salary sections confirmed by two published code tables. Salary codes under section 392 and TCS codes are not included yet because those tables disagree.