Section 393 TDS: every old 194 section mapped to its new table row and code

The Income-tax Act, 2025 has no section 194C, 194J or 194-I. Section 392 covers salary, and section 393 covers every other deduction in three tables: 393(1) for payments to residents, 393(2) for payments to non-residents and 393(3) for payments to any person. Each old section is now a serial number in one of those tables. For example, professional fees (old 194J) are 393(1) [Table: Sl. No. 6(iii)], reported under code 1027; contractors (old 194C) are 393(1) [Table: Sl. No. 6(i)], codes 1023 and 1024. For payments or credits on or after 1 April 2026, the e-filing portal expects the new reference, and quoting the old section can fail validation.

“393(1) [Table: Sl. No. 6(iii)]” means: section 393, sub-section (1) (payments to residents), serial number 6, item (iii) of the table. Where an item has more than one rate, the table splits it by column D, so the rent row appears as 2(ii).D(a) for plant and machinery and 2(ii).D(b) for land and buildings. The four-digit codes come from the list of section codes in Form 140, the quarterly statement that replaced Form 26Q. Payments that individuals and HUFs report through the single challan-cum-statement, Form 141, have no Form 140 code.

The rates and thresholds did not change with the renumbering; they are in our TDS rate chart for FY 2026-27.

Codes are from the list of section codes in Form 140. “See Form 140” means the code is in that list but is not reproduced here; “Form 141” means the payment is reported in Form 141, not Form 140.

These rows apply whoever the payee is, resident or not.

Non-resident payments are reported in Form 144 (formerly 27Q), and most need Form 145 and, where tax is involved, a chartered accountant’s Form 146. See when Forms 145 and 146 are needed.

• 6(i), 6(ii) and 6(iii): 6(i) is contractors paid by businesses (old 194C). 6(ii) is contract, professional or commission payments by individuals and HUFs who are not otherwise required to deduct, above ₹50 lakh (old 194M). 6(iii) is professional and technical fees, royalty and director fees paid by a specified person (old 194J).
• Three codes under 6(iii): 1026 for technical fees, film royalty and call centres at 2%; 1027 for professional fees and non-compete sums at 10%; 1028 for director fees at 10% with no threshold. The portal text “fees for professional services / non-compete agreement [194J]” is code 1027.
• 2(i) and 2(ii): 2(i) is rent paid by individuals and HUFs who are not specified persons (old 194-IB, paid once through Form 141); 2(ii) is rent paid by everyone else (old 194-I).
• 5(ii) and 5(iii): interest paid by banks, co-operative banks and post offices sits in 5(ii) with the ₹50,000 and ₹1 lakh limits; other interest is 5(iii) with ₹10,000.

• Quarterly statements: Form 138 (salary, formerly 24Q), Form 140 (residents, formerly 26Q), Form 144 (non-residents, formerly 27Q). Due 31 July, 31 October, 31 January and 31 May; see TDS return due dates.
• Challans: the tax payment screens ask for the section under the Act that applies to the transaction date.
• Form 141: rent by individuals (2(i)), property purchase (3(i)), payments under 6(ii) and virtual digital assets (8(vi)), paid with PAN and no TAN.
• Payments before 1 April 2026 stay under the old sections in returns and corrections for those periods.

The old-to-new form numbers are listed in our form number guide, and every section in the section finder.