Printable Cheat Sheet — Old → New

Every verified mapping on one page.

Sections

Old section (1961 Act)	New section (2025 Act)	What it covers	Sources
Section 10	Section 11	Exempt incomes (HRA, etc.) Read with Schedules II to VII.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Figment Global — TDS Calculator FY 2026-27
Section 16	Section 19	Standard deduction on salary One tracker cites Section 22 instead; the majority of sources say 19.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 24	Section 22	House property deductions — 30% standard deduction and home loan interest Section 24(a)/(b). One older tracker cites Section 20; the majority say 22.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, OneMint — Income Tax Act 2025 Section Translator
Section 44AB	Section 63	Tax audit	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 44AD, 44ADA, 44AE	Section 58	Presumptive taxation (merged into one section) Three schemes now sit in one section. One source cites Section 61 instead; the majority say 58.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 54	Section 82	Capital gains — sale of residential house, reinvestment	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 54EC	Section 85	Capital gains — bonds (REC, NHAI, etc.)	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 54F	Section 86	Capital gains — investment in residential house (other assets)	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 80C, 80CCC, 80CCE	Section 123	Deductions — LIC, PPF, ELSS, tuition fees, housing principal Read with Schedule XV. Old-regime deduction; limit unchanged at ₹1.5 lakh.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide, OneMint — Income Tax Act 2025 Section Translator
Section 80CCD	Section 124	NPS contributions	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms
Section 80D	Section 126	Health insurance premium	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, OneMint — Income Tax Act 2025 Section Translator
Section 80E	Section 129	Education loan interest	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms
Section 80G	Section 133	Donations	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 80TTA, 80TTB	Section 153	Interest on savings and deposits (merged)	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms
Section 87A	Section 156	Rebate for resident individuals Keeps income up to ₹12 lakh tax-free in the default regime.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, OneMint — Income Tax Act 2025 Section Translator
Section 111A	Section 196	Short-term capital gains on listed equity	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 112	Section 197	Long-term capital gains (general) TaxGuru gives the range 196–198 for 111A/112/112A; Durgesh Chavda gives 197 explicitly.	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet
Section 112A	Section 198	Long-term capital gains on listed equity	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 115BAC	Section 202	New (default) tax regime	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, OneMint — Income Tax Act 2025 Section Translator
Section 139	Section 263	Return of income Covers original, belated, revised and updated returns.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 147	Section 279	Reassessment	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 192	Section 392	TDS on salary Salary did NOT move into Section 393 with the rest of TDS — it has its own section.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide, OneMint — Income Tax Act 2025 Section Translator
Section 193 to 194T	Section 393	TDS on all non-salary payments (table-based) The entire 194 series is consolidated into the tables under Section 393.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide
Section 195	Section 393(2)	TDS on payments to non-residents	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Figment Global — TDS Calculator FY 2026-27
Section 206C	Section 394	TCS (Tax Collected at Source) TCS on sale of goods (old 206C(1H)) was removed entirely.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide
Section 206AA	Section 397(2)	Higher TDS where PAN is not furnished 20% or the applicable rate, whichever is higher.	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 234A	Section 423	Interest for late filing of return One source cites Section 430 instead; the majority say 423.	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 234B	Section 424	Interest for shortfall in advance tax	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Section 234C	Section 425	Interest for deferment of advance tax	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping

Forms

Old form	New form	Purpose	Sources
Form 16	Form 130	TDS certificate — salary	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 16A	Form 131	TDS certificate — non-salary payments	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 24Q	Form 138	Quarterly TDS return — salary	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, Zoho Payroll Academy — New Income Tax Act: Complete Guide, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 26Q	Form 140	Quarterly TDS return — non-salary (residents)	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 27Q	Form 144	Quarterly TDS return — non-residents	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 27EQ	Form 143	TCS return One source (TDSGuru) cites Form 144A instead; the majority say 143.	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 15G / 15H	Form 121	Declaration for receiving income without TDS (merged)	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 12BB	Form 124	Employee investment and expense declaration	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Zoho Payroll Academy — New Income Tax Act: Complete Guide
Form 26QB / 26QC / 26QD / 26QE	Form 141	Challan-cum-statement (merged)	TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 3CD	Form 26	Tax audit report and particulars	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms
Form 26AS	Form 168	Annual tax statement / annual information statement One source (CA Gaurav Verma) cites Form 132 instead; three sources say 168.	TaxGuru — Income-tax Act 2025 vs 1961: Section Mapping Cheat Sheet, TaxGST.in — Income Tax Act 2025: Old Vs New Sections And Forms, Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping
Form 15CA	Form 145	Foreign remittance information	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 15CB	Form 146	CA certificate for foreign remittance	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025
Form 13	Form 128	Certificate for lower / nil TDS deduction	Durgesh Chavda (CA) — Income-tax Act 2025 Section Mapping, CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025

TDS payment codes (verified)

Code	Old	New	What it is for	Rate	Threshold	Sources
1001	192	392	Salary — State / local government employees	Slab rates	Above basic exemption limit	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1002	192	392	Salary — private sector / non-government employees	Slab rates	Above basic exemption limit	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1003	192	392	Salary — Union (Central) Government employees	Slab rates	Above basic exemption limit	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1004	192A	392(7)	Premature EPF / PF withdrawal (before 5 years)	10%	₹50,000	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1005	194D	393(1) Sl.1(i)	Insurance commission	2% (individuals) / 10% (others)	₹20,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1006	194H	393(1) Sl.1(ii)	Commission / brokerage (other than insurance)	2%	₹20,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1008	194I	393(1) Sl.2(ii).D(a)	Rent — plant, machinery & equipment	2%	₹50,000 per month	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1009	194I	393(1) Sl.2(ii).D(b)	Rent — land, building, furniture & fittings	10%	₹50,000 per month	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1011	194IC	393(1) Sl.3(ii)	Cash consideration under a Joint Development Agreement	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1012	194LA	393(1) Sl.3(iii)	Compensation on compulsory acquisition of immovable property	10%	₹5,00,000 (revised under the 2025 Act; some sources still show the old ₹2,50,000)	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1013	194K	393(1) Sl.4(i)	Income / dividend from mutual fund units	10%	₹10,000 per year	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1014	194LBA	393(1) Sl.4(ii)	Business trust — interest to resident unit holder	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1015	194LBA	393(1) Sl.4(ii)	Business trust — dividend to resident unit holder	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1016	194LBA	393(1) Sl.4(ii)	Business trust (REIT) — rental income to resident unit holder	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1017	194LBB	393(1) Sl.4(iii)	Income from investment fund units	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1018	194LBC	393(1) Sl.4(iv)	Income from securitisation trust	10%	No threshold	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1019	193	393(1) Sl.5(i)	Interest on securities	10%	₹10,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1020	194A	393(1) Sl.5(ii).D(a)	Interest on deposits — senior citizen (60+)	10%	₹1,00,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1021	194A	393(1) Sl.5(ii).D(b)	Interest on deposits — other than senior citizen	10%	₹50,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1022	194A	393(1) Sl.5(iii)	Interest — other sources (company FDs, NBFCs, private lending)	10%	₹10,000 per year	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1023	194C	393(1) Sl.6(i).D(a)	Contractor / sub-contractor — individual or HUF	1%	₹30,000 per contract or ₹1,00,000 aggregate in the year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1024	194C	393(1) Sl.6(i).D(b)	Contractor / sub-contractor — company, firm, LLP, others	2%	₹30,000 per contract or ₹1,00,000 aggregate in the year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1026	194J	393(1) Sl.6(iii).D(a)	Fees for technical services, film royalty, call centre	2%	₹50,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1027	194J	393(1) Sl.6(iii).D(b)	Fees for professional services (CA, doctor, lawyer, architect, etc.)	10%	₹50,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1028	194J	393(1) Sl.6(iii).D(b)	Director fees / remuneration / commission (non-salary)	10%	No threshold — every rupee	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1029	194	393(1) Sl.7	Dividend (including preference shares)	10%	₹10,000 per year (one source still shows the old ₹5,000)	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1030	194DA	393(1) Sl.8(i)	Life insurance policy maturity / survival proceeds (taxable part)	2%	₹1,00,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1031	194Q	393(1) Sl.8(ii)	Purchase of goods (buyer deducts)	0.1%	Aggregate purchase over ₹50 lakh from one seller	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1032	194P	393(1) Sl.8(iii)	Payment to specified senior citizens (75+, bank files on their behalf)	Slab rates	Above basic exemption limit	CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1033	194R	393(1) Sl.8(iv)	Benefit / perquisite arising from business or profession	10%	₹20,000 per recipient per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1034	194R	393(1) Sl.8(iv)	Benefit / perquisite in kind (grossed up)	10%	₹20,000 per recipient per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026)
1035	194O	393(1) Sl.8(v)	E-commerce operator payments to participants	0.1%	₹5,00,000 (individual / HUF)	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1037	194S	393(1) Sl.8(vi)	Virtual digital asset transfer	1%	₹10,000 (₹50,000 for specified persons)	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1038	194S	393(1) Sl.8(vi)	Virtual digital asset transfer — specified persons	1%	₹50,000	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1058	194B	393(3) Sl.1	Winnings — lottery, crossword, card games, gambling	30%	₹10,000 on a single transaction	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1059	194B	393(3) Sl.1	Winnings in kind (grossed up)	30%	₹10,000 on a single transaction	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1060	194BA	393(3) Sl.2	Winnings from online games	30%	No standard threshold	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1061	194BA	393(3) Sl.2	Online game winnings in kind (grossed up)	30%	No standard threshold	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1062	194BB	393(3) Sl.3	Winnings from horse races	30%	₹10,000 on a single transaction	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1063	194G	393(3) Sl.4	Commission on sale of lottery tickets	2%	₹20,000	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1064	194N	393(3) Sl.5.D(a)	Cash withdrawal — co-operative society payee	2%	₹3 crore	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1065	194N	393(3) Sl.5.D(b)	Cash withdrawal — other payees	2%	₹1 crore	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1066	194EE	393(3) Sl.6	National Savings Scheme withdrawal	10%	₹2,500	TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)
1067	194T	393(3) Sl.7	Payment to partner — salary, remuneration, commission, interest (NEW provision)	10%	₹20,000 per year	CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart)

Non-resident codes 1039–1057 are single-source and are listed on the TDS finder with a verify badge. Disputed codes 1007, 1010 and 1025 are not in this table — see the finder for why.