TDS Payment Code Lookup: New Income Tax Act 2025
Search the new TDS payment codes (1001-1092) introduced under the Income Tax Act 2025. Type a payment code, a legacy section like 194J, or a keyword like "rent" to see the parent section (392/393/394/413), sub-clause, rate, threshold, and a typical applicability example. The mapping is current as of 2026-05-08.
Default view shows the three most-searched codes — 1003 (professional services), 1010 (e-commerce operator), and 1009 (rent on land/building). Type to narrow down.
Full reference table
Filter by parent section to narrow the list. Section 392 covers salary; 393 covers resident payments (the bulk of legacy 194-series); 394 covers TCS; 413 covers non-resident payments.
| Code | Parent | Sub-clause | Legacy | Description | Rate |
|---|---|---|---|---|---|
| 1001 | 392 | 392 | 192 | Salary TDS | Per income-tax slab |
| 1002 | 393 | 393(1)(a) | 194C | Contractor / sub-contractor payments | 1% (individual/HUF) / 2% (others) |
| 1003 | 393 | 393(1)(b) | 194J | Professional and technical services fees | 10% (services) / 2% (technical or royalty) |
| 1005 | 393 | 393(1)(c) | 194A | Interest other than bank/post office | 10% |
| 1007 | 393 | 393(1)(f) | 194H | Commission and brokerage | 5% |
| 1008 | 393 | 393(1)(e) | 194I(a) | Rent on plant, machinery, equipment | 2% |
| 1009 | 393 | 393(1)(e) | 194I(b) | Rent on land, building, furniture | 10% |
| 1010 | 393 | 393(1)(j) | 194O | E-commerce operator deduction on participant | 1% on gross transaction value (incl. GST) |
| 1011 | 393 | 393(1)(g) | 194D | Insurance commission | 5% |
| 1012 | 393 | 393(1)(k) | 194Q | Purchase of goods | 0.1% |
| 1013 | 393 | 393(1)(d) | 194-IA | Transfer of immovable property | 1% |
| 1014 | 393 | 393(1)(h) | 194S | Virtual digital assets | 1% |
| 1015 | 393 | 393(1)(i) | 194T | Partnership firm payments to partners | 10% |
| 1062 | 413 | 413 | 195 | Non-resident payments (royalty, FTS, interest, dividends) | Treaty rate or Act rate, whichever lower |
| 1071 | 394 | 394 | 206C(1) | TCS on scrap, alcohol, timber, forest produce | 1% (scrap), 1% (timber), other rates per item |
| 1072 | 394 | 394 | 206C(1F) | TCS on sale of motor vehicle above ₹10 lakh | 1% |
| 1073 | 394 | 394 | 206C(1H) | TCS on sale of goods | 0.1% |
| 1074 | 394 | 394 | 206C(1G) | TCS on LRS remittances and overseas tour packages | 5% (LRS up to ₹10L); 20% (LRS above ₹10L); 5%-20% (tour packages) |
How to use this lookup
By payment code
Type the four-digit code from a TRACES challan or a Form 168/131/141 row, e.g. 1003.
By legacy section
Type the old section name like 194J or 194O — the lookup matches against the legacy field.
By keyword
Type a payment description like rent, commission, or crypto.
Browse all
Scroll to the reference table and filter by parent section (392 / 393 / 394 / 413) to scan a category end-to-end.
Methodology and source
The mapping in this lookup is built from the published Income Tax Act 2025 text and the CBDT notifications issued for the new payment-code framework. Codes shown have been confirmed against CBDT releases as of 2026-05-08. The four parent sections under the new Act are: 392 (salary, replacing legacy 192), 393 (resident payments — the bulk of legacy 194-series consolidated under sub-clauses (a) through (k)), 394 (Tax Collected at Source, replacing 206C), and 413 (non-resident payments, replacing 195).
This is a reference utility, not a substitute for filing advice. Rates and thresholds shown are the headline values; actual deduction depends on PAN availability (higher rate for non-PAN), specified-person status under Section 206AB (legacy era) / corresponding new-Act provision, and any sector-specific exemptions. For the authoritative text refer to incometax.gov.in and the TRACES portal.
Related guides
TDS Payment Codes 1001-1092 Explained
Full breakdown of the new code framework, with reconciliation impact for each cluster of payments.
Section 393 — Resident Payments
The single section that absorbs the bulk of legacy 194-series — sub-clauses (a) through (k) and how reconciliation maps to each.
TDS Mismatch Estimator
Quantify the gap between TDS deducted on payments to you and what reflects in Form 26AS.
Frequently Asked Questions
What are the new TDS payment codes 1001-1092? +
Under the Income Tax Act 2025, the legacy section-based TDS framework (194C, 194J, 194I, etc.) has been consolidated under four parent sections — 392 (salary), 393 (residents), 394 (TCS), and 413 (non-residents). To preserve granularity for return filing, CBDT introduced a numeric payment code system (1001-1092) where each code maps to a specific category of payment. For example, 1003 is professional/technical services (legacy 194J under section 393(1)(b)); 1010 is e-commerce operator deduction (legacy 194O under section 393(1)(j)).
How do I find the new code for an old section like 194C or 194J? +
Type the legacy section into the search box above. The lookup matches on legacy fields, so '194C' returns code 1002 (contractor/sub-contractor), '194J' returns 1003 (professional/technical), '194O' returns 1010 (e-commerce operator), and so on. The result card shows the parent section (392/393/394/413), the sub-clause, the rate, the threshold, and a typical applicability example.
Are these codes confirmed by CBDT? +
The mapping in this lookup is based on the published Income Tax Act 2025 text and the CBDT notifications issued for the new payment-code framework. CBDT has been releasing the codes in tranches; the codes shown here are confirmed as of 2026-05-08. For the absolute latest, refer to the CBDT website and your TRACES return-filing utility — the utility's drop-down will reflect any updates.
Why does e-commerce TDS (code 1010) have no threshold? +
Section 393(1)(j) — the renumbered version of legacy Section 194O — applies to all payments by an e-commerce operator to a participant, regardless of value. Unlike Section 194Q (purchase of goods, code 1012) which has a ₹50L per-supplier threshold, the e-commerce operator deduction is per-payout and starts from ₹1. This means platforms like Zomato, Swiggy, Amazon, and Flipkart have to deduct on every payout to a restaurant, seller, or merchant.
Do I have to use payment codes in the new return forms? +
Yes. The new TDS return forms (Form 168, Form 131, Form 141 — replacing 24Q/26Q/27Q under the 2025 Act) require the payment code as a mandatory field on every challan and deductee row. The TAN-PAN-section combination of the legacy era is being replaced by TAN-PAN-payment-code. This is the field the deductee's Form 26AS / AIS will display — so reconciling your TDS receivable now requires mapping each booked deduction to the correct payment code.
How does TransactIG handle the new payment code framework? +
TransactIG ingests the new Form 168/131/141-format TDS data alongside legacy 24Q/26Q/27Q files (for cross-era reconciliation during the transition window), maps each deductee row to the correct payment code automatically, and reconciles against your TDS receivable ledger on TAN, PAN, payment code, and quarter. The system handles both eras in parallel — useful for FY 2025-26 and FY 2026-27 where some quarters may straddle the changeover.
Reconcile TDS across the legacy and new-Act eras
TransactIG ingests Form 168/131/141 alongside legacy 24Q/26Q/27Q, maps every deductee row to the correct payment code, and reconciles against your TDS receivable on TAN, PAN, payment code, and quarter. Implementation 2–4 weeks, ISO 27001:2022, AWS Mumbai.