192B TDS Section - As Per IT Act 2025

Others 759 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 

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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. 


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