Search any old TDS or TCS section and get the new 4-digit payment code, Section 393 reference, rate, threshold and the return form to use — or search the other way round.
Type an old section (194C, 194J, 194Q, 206C…), a new code (1027) or a keyword (rent, commission, scrap). Works both ways.
| New code | Old section | Nature of payment | New reference (2025 Act) | Rate | Threshold | Form | |
|---|---|---|---|---|---|---|---|
| 1001 | 192 | Salary – Government employees (other than Union Government) | Sec 392 | Slab rates | Basic exemption | Form 138 | |
| 1002 | 192 | Salary – Non-Government employees | Sec 392 | Slab rates | Basic exemption | Form 138 | |
| 1004 | 192A | Premature withdrawal of accumulated PF balance | Sec 392(7) | Ind/HUF 10% · Others — | ₹50,000 | Form 140 | Calculate |
| 1005 | 194D | Insurance commission | 393(1) T1 Sl.1(i) | Ind/HUF 2% · Others 10% | ₹20,000 p.a. | Form 140 | Calculate |
| 1006 | 194H | Commission or brokerage (other than insurance) | 393(1) T1 Sl.1(ii) | 2% | ₹20,000 p.a. | Form 140 | Calculate |
| 1007 verify | 194-IB | Rent paid by Individual/HUF not liable to audit (> ₹50,000 per month) | 393(1) T1 Sl.2(i) | 2% | ₹50,000 per month | Form 141 | Calculate |
| 1008 | 194-I(a) | Rent – plant, machinery or equipment | 393(1) T1 Sl.2(ii).D(a) | 2% | ₹50,000 per month | Form 140 | Calculate |
| 1009 | 194-I(b) | Rent – land, building, furniture or fittings | 393(1) T1 Sl.2(ii).D(b) | 10% | ₹50,000 per month | Form 140 | Calculate |
| 1010 verify | 194-IA | Purchase / transfer of immovable property (other than agricultural land) | 393(1) T1 Sl.3(i) | 1% | ₹50 lakh or more | Form 141 | Calculate |
| 1011 | 194-IC | Cash consideration under Joint Development Agreement (s.67(14)) | 393(1) T1 Sl.3(ii) | 10% | Nil | Form 140 | Calculate |
| 1012 verify | 194LA | Compensation on compulsory acquisition of immovable property | 393(1) T1 Sl.3(iii) | 10% | ₹5,00,000 p.a. | Form 140 | Calculate |
| 1013 | 194K | Income on units of mutual fund / specified company | 393(1) T1 Sl.4(i) | 10% | ₹10,000 p.a. | Form 140 | Calculate |
| 1014 | 194LBA | Interest distributed by business trust (REIT / InvIT) | 393(1) T1 Sl.4(ii) | 10% | Nil | Form 140 | Calculate |
| 1015 | 194LBA | Dividend distributed by business trust | 393(1) T1 Sl.4(ii) | 10% | Nil | Form 140 | Calculate |
| 1016 | 194LBA | Rental income distributed by REIT | 393(1) T1 Sl.4(ii) | 10% | Nil | Form 140 | Calculate |
| 1017 | 194LBB | Income on units of investment fund (AIF) | 393(1) T1 Sl.4(iii) | 10% | Nil | Form 140 | Calculate |
| 1018 | 194LBC | Income from securitisation trust (resident investor) | 393(1) T1 Sl.4(iv) | 10% | Nil | Form 140 | Calculate |
| 1019 | 193 | Interest on securities (debentures, bonds) | 393(1) T1 Sl.5(i) | 10% | ₹10,000 p.a. | Form 140 | Calculate |
| 1020 | 194A | Interest by bank / post office / co-op bank – senior citizen | 393(1) T1 Sl.5(ii).D(a) | Ind/HUF 10% · Others — | ₹1,00,000 p.a. | Form 140 | Calculate |
| 1021 | 194A | Interest by bank / post office / co-op bank – others | 393(1) T1 Sl.5(ii).D(b) | 10% | ₹50,000 p.a. | Form 140 | Calculate |
| 1022 | 194A | Interest other than on securities – paid by company, firm, NBFC etc. | 393(1) T1 Sl.5(iii) | 10% | ₹10,000 p.a. | Form 140 | Calculate |
| 1023 | 194C | Contractor / sub-contractor (incl. manpower supply) – payee Individual/HUF | 393(1) T1 Sl.6(i).D(a) | Ind/HUF 1% · Others — | ₹30,000 single / ₹1,00,000 p.a. | Form 140 | Calculate |
| 1024 | 194C | Contractor / sub-contractor (incl. manpower supply) – payee other than Individual/HUF | 393(1) T1 Sl.6(i).D(b) | Ind/HUF — · Others 2% | ₹30,000 single / ₹1,00,000 p.a. | Form 140 | Calculate |
| 1025 verify | 194M | Contract work / professional fees / commission paid by Individual/HUF not liable to TDS otherwise | 393(1) T1 Sl.6(ii) | 2% | ₹50 lakh p.a. | Form 141 | Calculate |
| 1026 | 194J(a) | Fees for technical services, royalty on films, call centre | 393(1) T1 Sl.6(iii).D(a) | 2% | ₹50,000 p.a. | Form 140 | Calculate |
| 1027 | 194J(b) | Fees for professional services, royalty, non-compete | 393(1) T1 Sl.6(iii).D(b) | 10% | ₹50,000 p.a. | Form 140 | Calculate |
| 1028 | 194J(ba) | Director's remuneration, fees or commission (other than salary) | 393(1) T1 Sl.6(iii).D(b) | Ind/HUF 10% · Others — | Nil | Form 140 | Calculate |
| 1029 | 194 | Dividend by domestic company (incl. preference dividend) | 393(1) T1 Sl.7 | 10% | ₹10,000 p.a. | Form 140 | Calculate |
| 1030 | 194DA | Life insurance policy payout incl. bonus (income portion) | 393(1) T1 Sl.8(i) | 2% | ₹1,00,000 p.a. | Form 140 | Calculate |
| 1031 | 194Q | Purchase of goods (buyer turnover > ₹10 crore) | 393(1) T1 Sl.8(ii) | 0.1% | On amount exceeding ₹50 lakh p.a. | Form 140 | Calculate |
| 1032 | 194P | Specified senior citizen (75+) – salary & interest from same bank | 393(1) T1 Sl.8(iii) | Slab rates | — | Form 138 | |
| 1033 | 194R | Benefit or perquisite of business / profession | 393(1) T1 Sl.8(iv) | 10% | ₹20,000 p.a. | Form 140 | Calculate |
| 1034 verify | 194R | Benefit or perquisite in kind (cash part insufficient) | 393(1) T1 Sl.8(iv) | 10% | ₹20,000 p.a. | Form 140 | Calculate |
| 1035 | 194O | Payment by e-commerce operator to e-commerce participant | 393(1) T1 Sl.8(v) | 0.1% | ₹5 lakh p.a. (Individual/HUF participant) | Form 140 | Calculate |
| 1036 verify | 194S | Virtual digital asset – payer is Individual/HUF (specified person) | 393(1) T1 Sl.8(vi) | 1% | ₹50,000 p.a. | Form 141 | Calculate |
| 1037 | 194S | Virtual digital asset – payer other than Individual/HUF | 393(1) T1 Sl.8(vi) | 1% | ₹10,000 p.a. | Form 140 | Calculate |
| 1038 | 194S | Virtual digital asset – consideration in kind / exchange | 393(1) T1 Sl.8(vi) | 1% | ₹10,000 p.a. | Form 140 | Calculate |
| 1039 verify | 194E / 195 | Non-resident sportsmen, entertainers, sports associations | 393(2) T2 Sl.1 | 20% | Nil | Form 144 | |
| 1049 verify | 194LBC | Securitisation trust income – non-resident investor | 393(2) | As per Table 2 | Nil | Form 144 | |
| 1057 verify | 195 | Other sums payable to non-residents (royalty, FTS, interest, etc.) | 393(2) T2 Sl.17 | Rates in force / DTAA | Nil | Form 144 | |
| 1058 | 194B | Winnings from lottery, crossword, card game, gambling | 393(3) T3 Sl.1 | 30% | ₹10,000 per transaction | Form 140 | Calculate |
| 1059 | 194B | Lottery winnings in kind (tax paid before release) | 393(3) T3 Sl.1 | 30% | ₹10,000 per transaction | Form 140 | Calculate |
| 1060 | 194BA | Net winnings from online games | 393(3) T3 Sl.2 | 30% | Nil | Form 140 | Calculate |
| 1061 | 194BA | Online game winnings in kind | 393(3) T3 Sl.2 | 30% | Nil | Form 140 | Calculate |
| 1062 | 194BB | Winnings from horse races | 393(3) T3 Sl.3 | 30% | ₹10,000 per transaction | Form 140 | Calculate |
| 1063 | 194G | Commission / prize on sale of lottery tickets | 393(3) T3 Sl.4 | 2% | ₹20,000 p.a. | Form 140 | Calculate |
| 1064 | 194N | Cash withdrawal – payee is co-operative society | 393(3) T3 Sl.5.D(a) | Ind/HUF — · Others 2% | On amount exceeding ₹3 crore p.a. | Form 140 | Calculate |
| 1065 | 194N | Cash withdrawal – any other person | 393(3) T3 Sl.5.D(b) | 2% | On amount exceeding ₹1 crore p.a. | Form 140 | Calculate |
| 1066 | 194EE | Withdrawal from National Savings Scheme (s.80CCA) | 393(3) T3 Sl.6 | 10% | ₹2,500 p.a. | Form 140 | Calculate |
| 1067 | 194T | Salary, remuneration, commission, bonus or interest to partner of firm/LLP | 393(3) T3 Sl.7 | Ind/HUF 10% · Others — | ₹20,000 p.a. | Form 140 | Calculate |
| 1068 verify | 206C(1) | TCS – Sale of alcoholic liquor for human consumption | Sec 394 | 2% | Nil | Form 143 | |
| 1069 verify | 206C(1) | TCS – Sale of tendu leaves | Sec 394 | 2% | Nil | Form 143 | |
| 1070 verify | 206C(1) | TCS – Timber obtained under forest lease | Sec 394 | 2% | Nil | Form 143 | |
| 1071 verify | 206C(1) | TCS – Timber obtained other than under forest lease | Sec 394 | 2% | Nil | Form 143 | |
| 1072 verify | 206C(1) | TCS – Other forest produce (not timber / tendu) | Sec 394 | 2% | Nil | Form 143 | |
| 1073 verify | 206C(1) | TCS – Sale of scrap | Sec 394 | 2% | Nil | Form 143 | |
| 1074 verify | 206C(1) | TCS – Sale of minerals (coal, lignite, iron ore) | Sec 394 | 2% | Nil | Form 143 | |
| 1075 verify | 206C(1F) | TCS – Sale of motor vehicle above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1076 verify | 206C(1F) | TCS – Wrist watch above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1077 verify | 206C(1F) | TCS – Art piece (antiques, painting, sculpture) above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1078 verify | 206C(1F) | TCS – Collectibles (coins, stamps) above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1079 verify | 206C(1F) | TCS – Yacht, rowing boat, canoe, helicopter above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1080 verify | 206C(1F) | TCS – Sunglasses above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1081 verify | 206C(1F) | TCS – Handbag / purse above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1082 verify | 206C(1F) | TCS – Shoes above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1083 verify | 206C(1F) | TCS – Sportswear & equipment (golf kit, ski-wear) above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1084 verify | 206C(1F) | TCS – Home theatre system above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1085 verify | 206C(1F) | TCS – Horse for racing / polo above ₹10 lakh | Sec 394 | 1% | > ₹10 lakh | Form 143 | |
| 1086 verify | 206C(1G) | TCS – LRS remittance for education / medical treatment | Sec 394 | 2% above ₹10 lakh | ₹10 lakh p.a. | Form 143 | |
| 1087 verify | 206C(1G) | TCS – LRS remittance for other purposes | Sec 394 | 20% above ₹10 lakh | ₹10 lakh p.a. | Form 143 | |
| 1088 verify | 206C(1G) | TCS – Overseas tour programme package (up to ₹10 lakh) | Sec 394 | 2% | Nil | Form 143 | |
| 1089 verify | 206C(1G) | TCS – Overseas tour programme package (above ₹10 lakh) | Sec 394 | 2% | Nil | Form 143 | |
| 1090 verify | 206C(1C) | TCS – Lease / licence of parking lot | Sec 394 | 2% | Nil | Form 143 | |
| 1091 verify | 206C(1C) | TCS – Lease / licence of toll plaza | Sec 394 | 2% | Nil | Form 143 | |
| 1092 verify | 206C(1C) | TCS – Lease / licence of mining & quarrying | Sec 394 | 2% | Nil | Form 143 |
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced dozens of TDS sections (192 to 196D) with a handful: Section 392 for salary, Section 393 for almost everything else, and Section 394 for TCS. Because one section now covers many kinds of payment, every nature of payment gets a 4-digit payment code. That code has to be selected in Challan 281 on the e-filing portal and reported against each deductee in the quarterly statement.
| Old section (1961 Act) | New payment code |
|---|---|
| 194C | 1023 / 1024 |
| 194J (professional) | 1027 |
| 194J (technical) | 1026 |
| 194H | 1006 |
| 194I (building) | 1009 |
| 194I (machinery) | 1008 |
| 194A (others) | 1022 |
| 194Q | 1031 |
| 194T | 1067 |
| 192 (salary) | 1001 / 1002 |
| 195 | 1057 |
| 206C(1) – scrap (TCS) | 1073 |
OnlineTDS Software converts your old section masters to the new payment codes automatically and validates every row before filing.
See howFrom 1 April 2026, each nature of TDS payment is identified by a 4-digit code under the Income-tax Act, 2025, for example 1023/1024 for contractors (old 194C), 1027 for professional fees (old 194J(b)), 1009 for rent on building (old 194-I(b)) and 1031 for purchase of goods (old 194Q). Salary uses 1001/1002 under Section 392.
Old Section 194C splits into two codes: 1023 when the contractor is an Individual or HUF (1% TDS) and 1024 when the contractor is any other person (2% TDS).
Professional fees (old 194J(b)) use code 1027 at 10%. Technical services, royalty on films and call centres (old 194J(a)) use code 1026 at 2%. Director's fees and commission use code 1028.
Select it in Challan 281 on the e-filing portal when you pay TDS, and report the same code against each deductee row in Form 138, 140, 143 or 144. Your TDS software should map it automatically.
Yes. Deductions made up to 31 March 2026 belong to FY 2025-26 and are reported in the old Forms 24Q, 26Q, 27Q and 27EQ under the old sections, even if the return or a correction is filed after April 2026.
Yes. TCS under the old Section 206C now falls under Section 394 and uses codes 1068 to 1092, for example 1073 for sale of scrap and 1075 for motor vehicles above ₹10 lakh. TCS statements are filed in Form 143.
OnlineTDS Software is updated for the Income-tax Act, 2025 — new payment codes, Forms 138/140/141/143/144 and Form 130/131 certificates — so your team keeps filing without re-learning sections.