Section Mapper › Section 194H
Old Section 194H → New Section 393
TDS on payments (consolidated table under Section 393)
| Old Act (1961) | Section 194H |
|---|---|
| New Act (2025) | Section 393 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
TDS payment codes for old Section 194H
| Code | New section | What it is for | Rate | Threshold |
|---|---|---|---|---|
| 1006 | 393(1) Sl.1(ii) | Commission / brokerage (other than insurance) | 2% | ₹20,000 per year |
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
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 194H?
- Section 393(1) Sl.1(ii) of the Income-tax Act, 2025. TDS on commission and brokerage (other than insurance commission).
- What is the TDS code for 194H?
- Code 1006, at 2%, with a threshold of ₹20,000 per year.
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