toolstds-section-codes
New TDS section codes: old section to new payment code
Old section 194C, 194J, 194Q and the rest, to the new four-digit codes under the Income-tax Act 2025.
- YOU BRING
- The old TDS section, such as 194C, 194J or 194Q
- YOU GET
- The new four-digit payment code and its section under the Income-tax Act 2025
- YOUR DATA
- Worked out in your browser from what you enter. Nothing is uploaded.
Use the tool
- Fill in the details(you are here)
- Read the result(next)
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| OLD SECTION (1961 ACT) | NEW PAYMENT CODE | NEW SECTION (2025 ACT) | NATURE OF PAYMENT | RATE |
|---|---|---|---|---|
| 194D | 1005 | 393(1) Sl. 1(i) | Insurance commission | |
| 194H | 1006 | 393(1) Sl. 1(ii) | Commission or brokerage | 2% |
| 194I(a) | 1008 | 393(1) Sl. 2(ii).D(a) | Rent: plant, machinery, equipment | 2% |
| 194I(b) | 1009 | 393(1) Sl. 2(ii).D(b) | Rent: land, building, furniture | 10% |
| 194IC | 1011 | 393(1) Sl. 3(ii) | Joint development agreement consideration | 10% |
| 194LBC | 1018 | 393(1) Sl. 4(iv) | Income from securitisation trust | 10% |
| 194A | 1020 | 393(1) Sl. 5(ii).D(a) | Interest from bank: senior citizen | 10% |
| 194A | 1021 | 393(1) Sl. 5(ii).D(b) | Interest from bank: others | 10% |
| 194A | 1022 | 393(1) Sl. 5(iii) | Interest other than from bank or securities | 10% |
| 194C | 1023 | 393(1) Sl. 6(i).D(a) | Contractor: individual or HUF payee | 1% |
| 194C | 1024 | 393(1) Sl. 6(i).D(b) | Contractor: other payee | 2% |
| 194J(a) | 1026 | 393(1) Sl. 6(iii).D(a) | Fees for technical services, royalty, call centre | 2% |
| 194J(b) | 1027 | 393(1) Sl. 6(iii).D(b) | Fees for professional services | 10% |
| 194J(b) | 1028 | 393(1) Sl. 6(iii).D(b) | Director remuneration, commission, sitting fees | 10% |
| 194 | 1029 | 393(1) Sl. 7 | Dividend | 10% |
| 194Q | 1031 | 393(1) Sl. 8(ii) | Purchase of goods | 0.1% |
| 194R | 1033 | 393(1) Sl. 8(iv) | Business benefit or perquisite: cash | 10% |
| 194R | 1034 | 393(1) Sl. 8(iv) | Business benefit or perquisite: in kind | 10% |
| 194O | 1035 | 393(1) Sl. 8(v) | E-commerce operator | 0.1% |
| 194S | 1037 | 393(1) Sl. 8(vi) | Virtual digital assets | 1% |
| 194E | 1039 | 393(2) Sl. 1 | Non-resident sportsmen or entertainers | 20% |
| 195 | 1057 | 393(2) Sl. 17 | Other sums to non-residents | rates in force / DTAA |
| 194N | 1064 | 393(3) Sl. 5.D(a) | Cash withdrawal: co-operative society | 2% |
| 194N | 1065 | 393(3) Sl. 5.D(b) | Cash withdrawal: others | 2% |
| 194T | 1067 | 393(3) Sl. 7 | Salary, interest, commission to partners | 10% |
Only rows confirmed by two published tables are shown. TCS codes and the salary codes under section 392 are left out because the tables disagree. Rates are the general rates the tables agree on; thresholds and lower-rate conditions are not shown. Confirm on the e-filing portal before filing.
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IN SHORT
What the TDS section to new payment code does
From 1 April 2026 the Income-tax Act 2025 replaces TDS section numbers such as 194C, 194J and 194Q with four-digit payment codes under sections 392 and 393. This free lookup converts an old section to its new code and section reference, for example 194Q to code 1031 under section 393(1) Table Sl. 8(ii).
Updated
Old to new TDS section mapping
From 1 April 2026 a payment code from the Income-tax Act 2025 replaces the old section. The table lists every old section with its code and its place in section 393. Select an old section for its own page.
Only rows confirmed by two published tables are listed. Salary codes, TCS codes and some others are left out because the tables disagree. Confirm on the e-filing portal before filing.
| OLD SECTION | NEW CODE | SECTION 393 REFERENCE | NATURE OF PAYMENT | RATE |
|---|---|---|---|---|
| 194D | 1005 | 393(1) Sl. 1(i) | Insurance commission | – |
| 194H | 1006 | 393(1) Sl. 1(ii) | Commission or brokerage | 2% |
| 194I(a) | 1008 | 393(1) Sl. 2(ii).D(a) | Rent: plant, machinery, equipment | 2% |
| 194I(b) | 1009 | 393(1) Sl. 2(ii).D(b) | Rent: land, building, furniture | 10% |
| 194IC | 1011 | 393(1) Sl. 3(ii) | Joint development agreement consideration | 10% |
| 194LBC | 1018 | 393(1) Sl. 4(iv) | Income from securitisation trust | 10% |
| 194A | 1020 | 393(1) Sl. 5(ii).D(a) | Interest from bank: senior citizen | 10% |
| 194A | 1021 | 393(1) Sl. 5(ii).D(b) | Interest from bank: others | 10% |
| 194A | 1022 | 393(1) Sl. 5(iii) | Interest other than from bank or securities | 10% |
| 194C | 1023 | 393(1) Sl. 6(i).D(a) | Contractor: individual or HUF payee | 1% |
| 194C | 1024 | 393(1) Sl. 6(i).D(b) | Contractor: other payee | 2% |
| 194J(a) | 1026 | 393(1) Sl. 6(iii).D(a) | Fees for technical services, royalty, call centre | 2% |
| 194J(b) | 1027 | 393(1) Sl. 6(iii).D(b) | Fees for professional services | 10% |
| 194J(b) | 1028 | 393(1) Sl. 6(iii).D(b) | Director remuneration, commission, sitting fees | 10% |
| 194 | 1029 | 393(1) Sl. 7 | Dividend | 10% |
| 194Q | 1031 | 393(1) Sl. 8(ii) | Purchase of goods | 0.1% |
| 194R | 1033 | 393(1) Sl. 8(iv) | Business benefit or perquisite: cash | 10% |
| 194R | 1034 | 393(1) Sl. 8(iv) | Business benefit or perquisite: in kind | 10% |
| 194O | 1035 | 393(1) Sl. 8(v) | E-commerce operator | 0.1% |
| 194S | 1037 | 393(1) Sl. 8(vi) | Virtual digital assets | 1% |
| 194E | 1039 | 393(2) Sl. 1 | Non-resident sportsmen or entertainers | 20% |
| 195 | 1057 | 393(2) Sl. 17 | Other sums to non-residents | rates in force / DTAA |
| 194N | 1064 | 393(3) Sl. 5.D(a) | Cash withdrawal: co-operative society | 2% |
| 194N | 1065 | 393(3) Sl. 5.D(b) | Cash withdrawal: others | 2% |
| 194T | 1067 | 393(3) Sl. 7 | Salary, interest, commission to partners | 10% |
STEP BY STEP
How it works
- Type the old section as you know it: 194C, or the return code 94C.
- Read the new four-digit payment code and the section reference under the Income-tax Act 2025.
- Open the section's own page for the wording to use on challan ITNS 281N and in your working papers.
GOOD TO KNOW
Common questions
- When do the new TDS codes apply?
- To tax deducted on or after 1 April 2026, when the Income-tax Act 2025 comes into force. Challans for those payments use form ITNS 281N and show the four-digit code.
- Why does one old section have two new codes?
- The new table splits some sections by payee or payment type. Section 194C becomes 1023 for individual and HUF payees and 1024 for others; section 194J becomes 1026 for technical services and 1027 for professional fees.
- Are TCS and salary codes included?
- Not yet. The published tables we compared disagree on the TCS codes under section 394 and on the salary codes under section 392, so they are left out rather than guessed.
- Is there a formula for this?
- Yes. In the free Google Sheets add-on, =TDS_NEW_CODE("194C") returns 1023 / 1024 and =TDS_NEW_SECTION("194Q") returns 393(1) Sl. 8(ii).