Section Mapper › Section 194J
Old Section 194J → New Section 393
TDS on payments (consolidated table under Section 393)
| Old Act (1961) | Section 194J |
|---|---|
| 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 194J
| Code | New section | What it is for | Rate | Threshold |
|---|---|---|---|---|
| 1026 | 393(1) Sl.6(iii).D(a) | Fees for technical services, film royalty, call centre | 2% | ₹50,000 per year |
| 1027 | 393(1) Sl.6(iii).D(b) | Fees for professional services (CA, doctor, lawyer, architect, etc.) | 10% | ₹50,000 per year |
| 1028 | 393(1) Sl.6(iii).D(b) | Director fees / remuneration / commission (non-salary) | 10% | No threshold — every rupee |
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 194J?
- Section 393(1) Sl.6(iii) of the Income-tax Act, 2025.
- What are the TDS codes for 194J?
- 1026 for technical services and royalty (2%), 1027 for professional services (10%), and 1028 for director fees (10%, no threshold). Threshold for 1026/1027: ₹50,000 per year.
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