New Income-tax Act, 2025: TDS Payment Mapping from April 2026 — Old Sections to New Sections & Payment Codes
New Income-tax Act, 2025: TDS Payment Mapping from April 2026 — Old Sections to New Sections & Payment Codes Overview The Income-tax Act, 2025 comes into force from 1 April 2026 , replacing the earlier section structure under the Income-tax Act, 1961. The new law reorganises TDS provisions mainly under Section 392 for salary-related TDS and Section 393 for other TDS payments , while TCS is covered under Section 394. For businesses and finance teams, the key operational change is that TDS workings may continue to be prepared using familiar old sections such as 192, 194C, 194J, 194I, 194Q, etc., but payment and return reporting for Tax Year 2026-27 should be mapped to the new sections and new payment codes . The mapping below is based on the attached TDS old-vs-new section workbook. Why this change matters from April 2026 April 2026 is the first month of TDS compliance under the new Income-tax Act, 2025. The official tax calendar lists the due date for deposit of tax deducted/...