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Codes for Income Tax TDS Payment and Returns
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[ Effective from 1st April 2026 ]
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| IT Act 2025 Section No. |
IT Act 1961 Section No. |
Nature of Payment
(made to Resident) |
New TDS Code
[For payment and Return] |
| 392(1) |
192 |
Salary ‐ Government Employees (Union Governent) |
1003 |
| Salary ‐ Government Employees (other than Union Government) |
1001 |
| Salary ‐ Employees other than Government Employees |
1002 |
| 392(7) |
192A |
Payment of accumulated balance due to an employee participating in a recognised provident fund includible in his total income |
1004 |
393(1) Table
Sr.No.1(i) |
194D |
Insurance Commission |
1005 |
393(1) Table
Sr.No.1(ii) |
194H |
Commission/Brokerage (other than Insuraance Commission) |
1006 |
393(1) Table
Sr.No.2(i) |
194-I |
Rent - Land and Building, Furniture, Fittings (other than plant and machinery) |
1009 |
| Rent - Plant and Machinery |
1008 |
393(1) Table
Sr.No.3(ii) |
194-IC |
Payment of monetary consideration under Joint Development Agreements |
1011 |
393(1) Table
Sr.No.3(iii) |
194LA |
Payment of compensation on acquisition of certain immovable property (other than agricultural land) |
1012 |
393(1) Table
Sr.No.4(i) |
194K |
Income in respect of units |
1013 |
393(1) Table
Sr.No.4(ii) |
194LBA |
Interest from a business trust |
1014 |
| Dividend from a business trust |
1015 |
| Rent from a business trust |
1016 |
393(1) Table
Sr.No.4(iii) |
194LBB |
Income in respect of units of investment fund |
1017 |
393(1) Table
Sr.No.4(iv) |
194LBC |
Income in respect of investment in securitization trust |
1018 |
393(1) Table
Sr.No.5(i) |
193 |
Interest on Securities |
1019 |
393(1) Table
Sr.No.5(ii) |
194A |
Interest other than interest on securities ‐ By Bank / Post Office to Senior Citizen |
1020 |
| Interest other than interest on securities ‐ By Bank / Post Office to other than Senior Citizen |
1021 |
| Interest other than interest on securities ‐ By Others (other than Banks / Post Office) |
1022 |
393(1) Table
Sr.No.6(i) |
194C |
Payment to Contractor ‐ where contractor is Individual or HUF |
1023 |
| Payment to Contractor ‐ where contractor is other than Individual or HUF |
1024 |
393(1) Table
Sr.No.6(ii) |
194J |
Fees for Technical services or royalty where such royalty is in the nature of consideration for sale, distribution or exhibition of cinematographic films or Call Centre operations |
1026 |
| Professional Fees, Royalty and other services |
1027 |
| Remuneration, fees or commission paid to a Director (other than salary under Section 392) |
1028 |
393(1) Table
Sr.No.7 |
194 |
Dividends |
1029 |
393(1) Table
Sr.No.8(i) |
194DA |
Payment in respect of life insurance policy |
1030 |
393(1) Table
Sr.No.8(ii) |
194Q |
Payment of certain sum for purchase of goods, except
tax is deductible under any provision; |
1031 |
393(1) Table
Sr.No.8(iii) |
194P |
Payment to Specified Senior Citizen where bank deducts TDS and files return on their behalf |
1032 |
393(1) Table
Sr.No.8(iv) |
194R |
Benefit or perquisites in respect of business or profession ‐ in cash |
1033 |
| Benefit or perquisites in respect of business or profession ‐ in kind or partly in cash and partly in kind |
1034 |
393(1) Table
Sr.No.8(v) |
194-O |
Payment of certain sums by e-commerce operator to e-commerce participant |
1035 |
393(1) Table
Sr.No.8(vi) |
194S |
Payment on transfer of virtual digital asset ‐ By persons other than Individual or HUF where consideration is in cash |
1037 |
| Payment on transfer of virtual digital asset ‐ where consideration is in kind or partly in cash and partly in kind |
1038 |
393(3) Table
Sr.No.1 |
194B |
Winnings from lottery or crossword puzzle ‐ where consideration is in cash |
1058 |
| Winnings from lottery or crossword puzzle ‐ where consideration is in kind or partly in cash and partly in kind |
1059 |
393(3) Table
Sr.No.2 |
194BA |
Winnings from online games ‐ where consideration is in cash |
1060 |
| Winnings from online games ‐ where consideration is in kind or partly in cash and partly in kind |
1061 |
393(3) Table
Sr.No.3 |
194BB |
Winning from Horse Race |
1062 |
393(3) Table
Sr.No.4 |
194G |
Commission, etc., on the sale of lottery tickets |
1063 |
393(3) Table
Sr.No.5 |
194N |
Payment of certain amounts in cash ‐ where deductee is a cooperative society |
1064 |
| Payment of certain amounts in cash ‐ where deductee is other than a cooperative society |
1065 |
393(3) Table
Sr.No.6 |
194EE |
Payment out of deposits under NSS |
1066 |
393(3) Table
Sr.No.7 |
194T |
Payment to Partners of Firm |
1067 |