TDS Payment Code Lookup: New Income Tax Act 2025

Under the Income Tax Act 2025, the legacy section-based TDS framework (194C, 194J, 194I, etc.) has been consolidated under Section 393, which uses a Schedule-driven structure (Schedule §393(1) for general residents, §393(2) for non-resident payees, §393(3) for special transactions). Each row in the schedule corresponds to a numeric payment code in the 1001-1092 range. For example, code 1027 maps to §393(1) Sl. 6(iii).D(b) — professional fees (legacy 194J); code 1035 maps to §393(1) Sl. 8(v) — e-commerce operator (legacy 194O). Salary continues under Section 392; the legacy Section 413 non-resident bucket is now absorbed into §393(2).

Type the legacy section into the search box above. The lookup matches on legacy fields, so '194C' returns codes 1023 (Individual/HUF payee) and 1024 (other payees); '194J' returns 1026 (technical fees, 2%), 1027 (professional fees, 10%) and 1028 (director fees, 10%); '194O' returns 1035 (e-commerce operator). The result card shows the Schedule slot (e.g. §393(1) Sl. 6(iii).D(b)), the rate, the threshold, and a typical applicability example.

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. Four codes — 1007 (194-IB rent by individuals/HUF), 1010 (194-IA immovable property), 1025 (194M contract/professional by individuals), and 1036 (194S VDA by individuals/HUF) — are flagged provisional pending final CBDT verification and are labelled in the result card. For the absolute latest, refer to the CBDT website and your TRACES return-filing utility — the utility's drop-down will reflect any updates.

Schedule §393(1) Sl. 8(v) — the renumbered version of legacy Section 194O — applies to all payments by an e-commerce operator to a participant, regardless of value, and the rate has been reduced from 1% under the original 194O to 0.1% under the new code 1035. Unlike code 1031 (purchase of goods, legacy 194Q) which has a ₹50L per-supplier threshold, the e-commerce operator deduction is per-payout. Platforms like Zomato, Swiggy, Amazon, and Flipkart have to deduct on every payout to a restaurant, seller, or merchant.

206AB and 206CCA (higher TDS / TCS for non-filers) were omitted effective 1 April 2025 and have no successor in the new code range. 206C(1H) (TCS on sale of goods) is functionally inapplicable from 1 April 2025 under the Finance Act 2025 proviso; under the Income-tax Act 2025 there is no successor TCS code for goods sale, and Section 194Q / code 1031 / §393(1) Sl. 8(ii) remains the operative TDS provision on the buyer side. 194F (MF/UTI repurchase) has no corresponding code identified in the new regime at the time of writing. 194LD (interest on non-resident government securities) is deprecated and treated as such.

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.

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.