IT Act 1961 → 2025 / Sections 190–206CB
TDSOther TDS sections: 193, 194BB, 194DA, 194E, 194LB–194LC, 194M, 196A–196D and TDS procedure
Sections 190–206CB of the old Income-tax Act, 1961 · new sections 390–402 under the Income-tax Act, 2025
New reference Sections 390 to 402 and 393 Tables (other TDS)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 190 | Deduction at source and advance payment | 390 |
| 191 | Direct payment | 391 |
| 193 | Interest on securities | 393(1) Table 5(i); 393(4) |
| 194BB | Winnings from horse race | 393(3) Table 3 |
| 194DA | Payment in respect of life insurance policy | 393(1) Table 8(i) |
| 194E | Payments to non-resident sportsmen or sports associations | 393(2) Table 1 |
| 194EE | Payments in respect of NSS deposits | 393(3) Table 6 |
| 194G | Commission on sale of lottery tickets | 393(3) Table 4 |
| 194-IC | Payment under specified agreement | 393(1) Table 3(ii) |
| 194LA | Compensation on acquisition of immovable property | 393(1) Table 3(iii); 393(4) Table 3 |
| 194LB | Income by way of interest from infrastructure debt fund | 393(2) Table 5 |
| 194LBA | Income from units of a business trust | 393(1) Table 4(ii); 393(2); 393(4) |
| 194LBB | Income from units of an investment fund | 393(1) Table 4(iii); 393(2); 393(4) |
| 194LBC | Income from investment in securitisation trust | 393(1) Table 4(iv); 393(2) Table 9 |
| 194LC | Income by way of interest from Indian company | 393(2) Table 2,3 & 4 |
| 194M | Payments by certain individuals/HUFs (contract, commission, professional fees) | 393(1) Table 6(ii) |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | 393(5) |
| 196A | Income in respect of units of non-residents | 393(2) Table 10; 393(4) |
| 196B | Income from units | 393(2) Table 11 & 12 |
| 196C | Income from foreign currency bonds or shares of Indian company | 393(2) Table 13 & 14 |
| 196D | Income of FIIs from securities | 393(2) Table 15 & 16; 393(4) |
| 198 | Tax deducted is income received | 396 |
| 200A | Processing of statements of tax deducted at source | 399 |
| 202 | Deduction only one mode of recovery | 390(4) |
| 203 | Certificate for tax deducted | 395(4) |
| 204 | Meaning of "Person responsible for paying" | 402(27) |
| 205 | Bar against direct demand on assessee | 401 |
| 206A | Statement of interest paid to residents without TDS | 397(3) |
| 206CA | Tax collection account number | 397(1) |
| 206CB | Processing of statements of tax collected at source | 399 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Consolidated: the separate TDS sections are now serial numbers in the tables of section 393. Quote the 393 sub-section and table serial for payments on or after 1 April 2026.
TDS on life insurance policy payouts is section 393(1), Table serial 8(i), of the Income-tax Act, 2025.
Payments by individuals/HUFs not liable to audit (contract, commission, professional fees) are covered in section 393(1), Table serial 6(ii).
Payments to non-residents are in section 393(2); income of FIIs from securities (old 196D) is Table serials 15 and 16.
Section 190 of the Income-tax Act, 1961 (Deduction at source and advance payment) corresponds to section 390 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 191 of the Income-tax Act, 1961 (Direct payment) corresponds to section 391 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 193 of the Income-tax Act, 1961 (Interest on securities) corresponds to section 393(1) Table 5(i); 393(4) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 194BB of the Income-tax Act, 1961 (Winnings from horse race) corresponds to section 393(3) Table 3 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 194DA of the Income-tax Act, 1961 (Payment in respect of life insurance policy) corresponds to section 393(1) Table 8(i) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 194E of the Income-tax Act, 1961 (Payments to non-resident sportsmen or sports associations) corresponds to section 393(2) Table 1 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Consolidated: the separate TDS sections are now serial numbers in the tables of section 393. Quote the 393 sub-section and table serial for payments on or after 1 April 2026.