Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Janmejaya Mohapatra , Last updated: 04 May 2026 Share Follow on Google News

This annexure presents a comprehensive mapping of existing Tax Deducted at Source (TDS) provisions under the Income-taxAct, 1961 to the revised framework introduced under the Income-tax Act, 2025, effective from 1 April 2026. It isdesigned as a ready-reference tool for accounts, finance, and statuto

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About the Author

Janmejaya Mohapatra

Chartered Accountant

I am a qualified Chartered Accountant and Fellow Member of the Institute of Chartered Accountants of India, holding a B.Com (Hons) degree as a Gold Medalist. I have further strengthened my professional competence through certifications such as DISA, ISA PQC 3.0, Ind AS, FAFD, CCA, and AICA Level-1. Currently, I am work ... Read more

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