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Income-tax Act 2025 TDS Section Translator

Translate old Income-tax Act 1961 TDS section numbers into their Income-tax Act 2025 citation, with independently verified rows only.

Files are processed in your browser.No account required.No file upload required.Draft output for professional review.Not affiliated with government portals.

Input format

Paste rows with oldSection, one old Income-tax Act, 1961 section per row, such as 194C. Only independently verified sections are matched; others are marked not verified.

Expected columns: oldSection

Old section numbers

This field stays in your browser. Use synthetic data while testing.

Section translation draft

Input diagnostics

Rows accepted for draft: 3 of 3 parsed.

Income-tax Act 2025 TDS section translation
194C -> Section 393(1), Table Sl. No. 6(i)/(ii) | Payments to contractors | rate 1% (individual/HUF payee) or 2% (other payees) | threshold Rs 30,000 for a single payment or Rs 1,00,000 aggregate in the year; Rs 50 lakh turnover threshold applies before an individual/HUF payer must deduct | Matched against the gazetted Income-tax Act, 2025 text.
194J -> Section 393(1), Table Sl. No. 6(iii) | Fees for professional or technical services, royalty | rate 2% (technical services, certain royalty, call-centre payments) or 10% (professional services, other royalty) | threshold Rs 50,000 | Matched against the gazetted Income-tax Act, 2025 text.
194N -> not-verified | Not in the independently verified mapping set yet. Confirm the Income-tax Act, 2025 citation against the official comparison utility or the gazetted Act text before using it - do not guess an adjacent code.
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Artifact metadata
Generated at: 2026-07-04T13:56:54.570Z
Local artifact ID: local-2f9d2ed3
Tool: Income-tax Act 2025 TDS Section Translator (/income-tax-act-2025-tds-section-translator)
Tool page: https://tools.complyeaze.com/income-tax-act-2025-tds-section-translator/
Tool package: complyeaze-tools@0.0.0
Artifact schema: review-text-v1
Input basis: old TDS section rows
Expected columns: oldSection
Detected delimiter: tab
Input headers: oldSection
Rows parsed: 3; rows accepted for output: 3; blank rows skipped: 0; invalid rows needing review: 0.
Sources to verify:
- Gazette of India / Ministry of Law and Justice: The Income-tax Act, 2025 (No. 30 of 2025) (reviewed 2026-07-02) https://egazette.gov.in/WriteReadData/2025/265620.pdf
- Income Tax Department: TDS Compliance (Income-tax Act 2025 transition) (reviewed 2026-07-02) https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/tds-compliance
Tool boundary:
- Only covers a limited, independently verified set of old sections (currently 192, 193, 194, 194A, 194C, 194H, 194-I, 194-IA, 194J, and 195); any other section is marked not verified rather than guessed.
- Does not compute the exact TDS amount for a specific payment; use the cited rate and threshold as a starting point only.
- Does not track further CBDT notifications or clarifications issued after the last-reviewed date shown for each source.
- Does not resolve payments that could fall under more than one nature-of-payment category.
Source register: https://tools.complyeaze.com/source/
Terms and disclaimer: https://tools.complyeaze.com/terms/
Privacy notes: https://tools.complyeaze.com/privacy/
Open-source repository: https://github.com/lamemustafa/complyeaze-tools
Browser-local draft: files are processed in your browser. No account or file upload required.
Draft local review artifact only. Not a filing instruction or final tax position.
Verify against official sources and professional judgment before use.

Draft output updated. Review it before downloading or sharing.

Source posture

Gazette of India / Ministry of Law and Justice: The Income-tax Act, 2025 (No. 30 of 2025)Reviewed 2026-07-02; refresh after 30 days.Used for: Section 392/393/394 TDS and TCS structure.
Income Tax Department: TDS Compliance (Income-tax Act 2025 transition)Reviewed 2026-07-02; refresh after 30 days.Used for: Section 393 Table/Serial Number citation format.

What this creates

plain-text section translation table
review checklist text

Downloaded draft includes

generated timestamp, local artifact ID, tool page, and package version
expected columns, detected delimiter, input headers, and row diagnostics
source links, source review dates, unsupported cases, and review caveats
Terms and disclaimer reference

Supported inputs

pasted list of old Income-tax Act, 1961 section numbers

What this does not decide

Only covers a limited, independently verified set of old sections (currently 192, 193, 194, 194A, 194C, 194H, 194-I, 194-IA, 194J, and 195); any other section is marked not verified rather than guessed.
Does not compute the exact TDS amount for a specific payment; use the cited rate and threshold as a starting point only.
Does not track further CBDT notifications or clarifications issued after the last-reviewed date shown for each source.
Does not resolve payments that could fall under more than one nature-of-payment category.

Axal path

Track TDS deductions, section citations, and filing review history across periods in Axal.

Source explainer

The gazetted Income-tax Act, 2025 text and the Income Tax Department's own TDS Compliance page are used to confirm each mapping row directly against the statute; rows without that direct confirmation are marked not verified instead of estimated.

Review workflow

Use the draft as a starting point, not a decision.

This page is meant for a one-off local review pass. Keep source documents beside the output and verify identities, dates, amounts, and assumptions before sending or filing anything.

Input guide

Paste one old section number per row, such as 194C or 194J.
Section numbers can include or omit the word Section; both formats are matched.

Example workflow

Paste the old section numbers used in your payroll or accounts-payable TDS setup.
Review the matched new-Act citation, or the not-verified flag if a section is not yet in the confirmed set.
For any not-verified section, check the gazetted Income-tax Act, 2025 text or the government's own comparison utility before filing.

Related local tools

Review checklist

Confirm the payment date falls in Tax Year 2026-27 or later before applying an Income-tax Act 2025 citation.
Use the full Table and Serial Number citation, not just Section 393, when documenting the deduction.
For any not-verified section, check the gazetted Act text or the official comparison utility directly.

Common mistakes

Assuming every old section has a simple one-to-one new section number; the new Act often cites a Table and Serial Number inside Section 393, not a bare section number.
Reusing an old section number on a Tax Year 2026-27 filing without checking whether it has been renumbered.

When to move to Axal

Track TDS deductions, section citations, and filing review history across periods in Axal.

Common questions

Boundaries before you rely on the output.

Why are only some old sections covered?

Each row in this tool was matched directly against the gazetted Income-tax Act, 2025 text. Sections that could not be independently confirmed this way are marked not verified rather than guessed.

Does the new Act still use section numbers like 194C?

No. TDS on most payments other than salary is now under Section 393, referenced by a Table and Serial Number, such as Section 393(1) Table Sl. No. 6(i) for the old 194C.

Need this as a recurring workflow?

Keep this page for a one-off local draft. Use Axal when the same work needs saved mappings, client context, evidence trails, tasks, and review history.

Open Axal