TDS code finder & calculator
Type an old section, a new payment code or a word. Click any row to compute the deduction with the threshold test and the no-PAN rate.
Rules as on 2 October 2026| Code | Old | Nature of payment | Rate | Threshold |
|---|
Domestic deductor codes plus s.195. Rent by individuals not under audit (old 194IB), old 194IA and 194M are outside this table.
Compute the deduction
How the new codes work
The Income-tax Act 2025 replaced more than forty TDS sections with three homes: section 392 for salary, section 393 for almost every other payment, and section 394 for TCS. Section 393 is a table. You find the row for the payment, read the rate and threshold from it, and report the row's four-digit code in the return.
The changeover follows the date of credit or payment. A bill booked on 28 March 2026 goes in the Q4 FY 2025-26 return under 194C; the same vendor's bill on 2 April goes under code 1023 or 1024. Returns software on an old version will reject the new codes at validation.
Common questions
What replaced sections 194C, 194J and 194I?
From 1 April 2026 non-salary TDS sits in a single table in section 393 of the Income-tax Act 2025, and salary TDS in section 392. Each row has a four-digit payment code, for example 1027 for professional fees (old 194J(b)) and 1024 for contract payments to firms (old 194C).
Which code do I use for a payment made in March 2026?
Payments credited or made up to 31 March 2026 stay under the Income-tax Act 1961 and its old section numbers, including correction returns for FY 2025-26. The new codes apply to payments on or after 1 April 2026.
Do I need a separate challan for each code?
No. The challan no longer carries the section; one challan can cover several codes. The code is reported against each deductee row in the TDS return.
What rate applies if the deductee has no PAN?
Section 397(2) applies the higher of the specified rate, the rate in force, or 20%. For purchase of goods (old 194Q) and e-commerce (old 194O) the floor is 5%.
Did the TDS rates change under the new Act?
Mostly no. The 2025 Act restructured the provisions into tables and codes; rates and thresholds for common payments carried over.