Consolidates Section 194C, Section 194J, Section 194-I, Section 194H, Section 194S of the 1961 Act. See the mapping
Chapter XIX-B: Collection and Recovery
Section 393, Income-tax Act 2025: Tax deduction at source on payments to residents (payment-code table)
Plain-English summary
The 1961 Act scattered TDS across ~69 sections (192 to 194T). The 2025 Act consolidates deduction on payments to residents into Section 393's table, where each payment type gets a numeric payment code: contractor payments (old 194C), professional fees (old 194J), rent (old 194-I), commission (old 194H) and the rest. Rates and thresholds carried over; only the addresses changed. Deductors now quote payment codes, not section numbers, in returns.
Read the section as enacted
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