Section Mapper › Section 206C
Old Section 206C → New Section 394
TCS (Tax Collected at Source)
| Old Act (1961) | Section 206C |
|---|---|
| New Act (2025) | Section 394 |
| Applies from | 1 April 2026 (Tax Year 2026-27). Returns for FY 2025-26 (AY 2026-27) still use the old number. |
TCS on sale of goods (old 206C(1H)) was removed entirely.
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 206C?
- Section 394 of the Income-tax Act, 2025. TCS on sale of goods (old Section 206C(1H)) was removed entirely under the new Act.
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