Topic
Income Tax Act 2025
What changed on 1 April 2026: the new section numbers, forms and payment codes, mapped to the old ones.
Articles
Income Tax Act 2025, explained.
TDS Section 393 of Income Tax Act 2025: TDS Rates and Old-to-New Section Mapping Section 393 of the Income Tax Act 2025 is the single TDS section for non-salary payments from 1 April 2026, replacing 193, 194 to 194T and 195. OneFinOps Editorial 4 min 
TDS Section 194Q: TDS on Purchase of Goods Under the New Act Section 194Q is now 393(1) Sl. No. 8(ii), code 1031: a buyer with turnover above ₹10 crore deducts 0.1% on purchases above ₹50 lakh from a seller. OneFinOps Editorial 2 min 
TDS Lower TDS Certificate: Form 128 (Earlier Form 13) and How to Apply A lower TDS certificate lets your payer deduct at a lower or nil rate. From 1 April 2026 you apply in Form 128 (earlier Form 13) under section 395(1). OneFinOps Editorial 3 min 
TDS TDS Rate Chart FY 2026-27 (Income Tax Act 2025) TDS rates for FY 2026-27: contractors 1% or 2%, professional fees 10%, rent 2% or 10%, goods 0.1%, with thresholds, section 393 rows and payment codes. OneFinOps Editorial 3 min 
TDS TDS Due Dates FY 2026-27: Payment and Return Filing TDS for FY 2026-27 is deposited by the 7th of the next month (30 April for March). Quarterly returns are due 31 July, 31 October, 31 January and 31 May. OneFinOps Editorial 3 min See it in the product
Income Tax Act 2025, in the product.
Tax & ComplianceTDS SoftwareSection + rate + threshold at the line. PAN verified live with CBDT. Quarterly returns drafted. Form 16/16A bulk-generated and DSC-signed.TDS SoftwareTDS Auto-DeductionSection, rate, threshold and PAN-based logic applied at the line item. Vendor PAN verified live.TDS Software194Q vs 206C(1H) DecisioningBuyer/seller turnover thresholds tracked per relationship. Right side computed at posting.TDS SoftwareQuarterly TDS Returns24Q, 26Q and 27Q drafted from deduction history. Reconciled against TRACES, signed off, filed.ApplicationTax and ComplianceTax workflows, statutory compliance and regulatory requirements.DomainFinancial ManagementAccounting, Accounts Payable, Accounts Receivable, Banking and Cash, Tax and Compliance, Financial Reporting