Section Mapper › Section 192
Old Section 192 → New Section 392
TDS on salary
| Old Act (1961) | Section 192 |
|---|---|
| New Act (2025) | Section 392 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
Salary did NOT move into Section 393 with the rest of TDS — it has its own section.
TDS payment codes for old Section 192
| Code | New section | What it is for | Rate | Threshold |
|---|---|---|---|---|
| 1001 | 392 | Salary — State / local government employees | Slab rates | Above basic exemption limit |
| 1002 | 392 | Salary — private sector / non-government employees | Slab rates | Above basic exemption limit |
| 1003 | 392 | Salary — Union (Central) Government employees | Slab rates | Above basic exemption limit |
Sources
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
Also check the official CBDT concordance (Form 121) and the e-filing portal's comparison utility at incometax.gov.in.
Frequently asked questions
- What is the new section for 192?
- Section 392 of the Income-tax Act, 2025. Salary TDS has its own section — it did not move into Section 393 with the rest of TDS.
- What are the TDS payment codes for salary?
- 1001 (state/local government), 1002 (private sector), 1003 (Union government), and 1004 (premature EPF withdrawal, old Section 192A).
Not sure which law applies to you? Answer 3 questions → · Full printable cheat sheet →