TDS Section Mapper, 194-Series to Section 393

Salary is deliberately outside Section 393. Section 392 runs as eight prose sub-sections with no table and no serial numbers anywhere in it, so any chart that hands salary a Section 393 serial number is wrong. Section 392(7) carries the old 192A treatment of an accumulated provident fund balance paid to an employee. Salary TDS is reported on Form 138, the quarterly return that used to be 24Q.

Serial number 5 is the interest block, and 5(i) is interest on securities. The neighbouring entries 5(ii) and 5(iii) are old 194A, so read the payer column before picking a row. Reported on Form 140, the quarterly return for non-salary payments to residents that used to be 26Q.

No single flat threshold. It varies by the type of security, and some categories have no threshold at all. Check the specific instrument before deducting.

Serial number 7 is the only entry in the resident table with no roman-numeral sub-items, so the reference ends there with nothing after it. The charging entry itself shows a nil threshold: the individual-shareholder relief moved into the no-deduction table at Section 393(4), which is where the limit shown alongside now lives. Reported on Form 140, the old 26Q.

Per shareholder, per financial year.

Two serial numbers, split by who is paying rather than by the kind of interest. 5(ii) is a banking company, a co-operative society carrying on banking business, or a post office running a notified Central Government scheme. 5(iii) is any other specified person, for example a company paying interest on a loan, and it carries the lower limit. The relief entry sits at Section 393(4) Table Sl. No. 7. Reported on Form 140, the old 26Q.

This is the limit where the payer is a bank, co-operative bank, or post office. For a senior citizen the limit is ₹1,00,000. Where the payer is anyone else, for example a company paying interest on a loan, the limit is ₹10,000.

Both contractor rates are branches of a single row, serial number 6(i), not two serial numbers. The enacted row has no separate sub-contractor limb, unlike old 194C, so do not repeat charts that describe it as covering contractors and sub-contractors. If the payer is an individual or HUF who is not otherwise required to deduct, the payment moves to 6(ii) instead and is reported on Form 141 Schedule C. Everything else goes on Form 140, the quarterly return that used to be 26Q.

Also applies if total payments to this contractor in the year cross ₹1,00,000, even if each individual payment stays below ₹30,000.

Same table row as above, different rate branch.

Also applies if total payments to this contractor in the year cross ₹1,00,000, even if each individual payment stays below ₹30,000.

Serial number 1 is the commission block: 1(i) is insurance commission, old 194D, and 1(ii) is every other commission or brokerage. A low serial number sitting next to contractors at 6(i) is counter-intuitive, but the table is grouped by subject matter, not by old section order. Commission or brokerage paid by an individual or HUF who is not a specified person falls under 6(ii) instead. Reported on Form 140, the old 26Q.

Per payee, per financial year.

Rent paid to a resident by a specified person is one row, 2(ii), with the asset type deciding the rate branch: 2(ii).D(a) for machinery, plant or equipment, and 2(ii).D(b) for land, building including a factory building, land appurtenant to a building, furniture or fittings. There is no 2(iii) for rent, so treat any chart showing one as wrong. Rent paid by an individual or HUF who is not a specified person is 2(i), old 194-IB, and that one goes on Form 141 Schedule A instead of the quarterly return. Rent at 2(ii) is reported on Form 140, the old 26Q.

Tested per month, per landlord. This replaced the old ₹2,40,000 annual test on 1 April 2025, so enter one month's rent rather than the yearly figure.

Same table row as above, different rate branch.

Tested per month, per landlord. This replaced the old ₹2,40,000 annual test on 1 April 2025, so enter one month's rent rather than the yearly figure.

Professional fees, technical fees, royalty, a director's remuneration other than salary, and sums referred to in section 26(2)(h) are all limbs of one row, 6(iii), not separate serial numbers. The rate column splits the row: technical services that are not professional services, royalty for the sale, distribution or exhibition of cinematographic films, and a payee engaged only in the business of running a call centre take the lower rate, and everything else takes the higher one. Director's remuneration inside that row has a nil threshold. Reported on Form 140, the old 26Q.

Per payee, per financial year.

Same table row as above, different rate branch.

Per payee, per financial year.

Serial number 3(i) is the immovable property row, confirmed on the Department's own Form 141 page, where Schedule B is the transfer of immovable property. Published charts that put this at 3(iii) are wrong: 3(iii) is compensation on compulsory acquisition, old 194LA, at a different rate and a different limit. 3(ii) is consideration under a section 67(14) joint development agreement, and Note 2 to the table gives 3(ii) precedence over 3(i) where both would apply. The deduction is paid and reported on Form 141, the unified challan-cum-statement that replaced 26QB, 26QC, 26QD and 26QE, and the certificate is Form 132, which replaced 16B.