From 1 April 2026, most non-salary TDS provisions move into Section 393 of the Income-tax Act, 2025. This practical chart covers common business payments, thresholds and rates.
The Income-tax Act changed from April 2026, but the core TDS deposit timelines continue. See the monthly, March and challan-cum-statement timing rules.
From 1 April 2026, salary TDS is under Section 392 and most other TDS categories are consolidated under Section 393. Old section numbers can cause filing errors for new-law transactions.
Section 194T introduced 10% TDS on specified payments to partners from 1 April 2025. From 1 April 2026, the same payment category is reported under the new Act framework.
