Old Sections vs New Sections under the Income-tax Act, 2025

From 1 April 2026, the Income-tax Act, 2025 introduces a new numbering structure for TDS. The table below helps users easily understand the old section → new section mapping.

Subject to the applicable conditions for the buyer.

🔄 How TDS Works

1. Identify payment → 2. Check TDS section → 3. Check limit → 4. Calculate rate → 5. Deduct TDS → 6. Deposit Government → 7. File TDS return → 8. Issue certificate → 9. Reconcile

🗓️ Important Deadlines

• TDS Deposit: Generally by the 7th of the following month
• March TDS: Generally by 30 April for non-government deductors
• Quarterly TDS returns: Generally 31 July, 31 October, 31 January and 31 May

💡 Purpose of TDS

TDS helps to:

• Collect income tax in advance
• Track taxable payments
• Reduce tax evasion
• Provide tax credit to the recipient
• Maintain transparent financial records

⚠️ Remember

For transactions from 1 April 2026, the Income-tax Act, 2025 applies. The old TDS sections have been reorganised mainly into Sections 392 and 393, so businesses should use the applicable new references while preparing their 2026–27 compliance.