banner_ad

192B TDS Section - As Per IT Act 2025

565 views 1 replies

Old Section as per 1961 Act - 192
New Section as per 2025 Act - 392
Payment Code (Non-Government Employees) - 1001
Payment Code (Government Employees) - 1002
Threshold Limit - Basic Exemption Limit
TDS Rate - Slab Rates
New Return Form - Form 138
New Certificate - Form 130 

Replies (1)
Quick Summary
Section 392 under IT Act 2025 replaces old Section 192. It covers TDS on salary with different payment codes for non government and for government employees, threshold as basic exemption limit, slab rates, Form 138 return and Form 130 certificate.

thanks for sharing the same. 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
14 May 2026
Financial Analyst - Remote Finance Expert

HiringBridge

Ahmedabad

CA

View Details
Company
18 May 2026
MIS Executive

Primarc Pecan Retail Limited

Mumbai

B.Com

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
14 May 2026
Senior Accounts Executive

Karan Gupta & Co.

New Delhi

Graduate (Any)

View Details
Company
04 May 2026
Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
02 May 2026
Experience Audit Manager

AGGARWAL SAMIR & CO

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details