Revised section references, payment codes, new return forms, rates and thresholds — the firm's quick-reference chart, all in one place.
A simplified, structured summary of TDS and TCS provisions as per the Income-tax Act, 2025 — to understand the key changes and apply them practically.
Existing sections (192, 194C, 194J…) are reorganised under new references — Section 392 and the Section 393 tables.
Codes standardised for better reporting and classification across all TDS categories.
24Q → 138 · 26Q → 140 · 26QC/26QB → 141 · 27Q → 144 · 27EQ → 143.
Certain TCS rates revised and applicability limits modified; TCS provisions aligned with the updated reporting formats and payment codes.
FY 2026-27 return-form migration at a glance. Multiple old forms consolidate into one new form (e.g. 26QC & 26QB both → Form 141); selection depends on the nature of payment, residential status and transaction type.
Key sections with rates, thresholds and form mapping — FY 2026-27. Filter by category:
Section-wise complete data as per the Income-tax Act, 2025.
Tax Collected at Source — rates and thresholds under Section 394.
