COMPARATIVE CHART SHOWING DESCRIPTION & SECTION OF TDS IN IT ACT 1961 & IT ACT 2025

The Income Tax Act, 2025 consolidates over 60 old TDS sections into two core sections: Section 392 (for Salaries) and Section 393 (a singular master table for all Non-Salary payments). Reporting is now driven by four-digit Numeric Payment Codes (e.g., Code 1023 for contractors, Code 1027 for professional fees) rather than separate sections, utilizing updated returns like Form 138 and Form 140 to streamline compliance.

Yes, a comparative chart can be prepared, but the payment period and transaction details are needed to make it reliable. The applicable section depends on when the payment or credit arises: the Income-tax Act, 2025 applies from 1 April 2026, while TDS for an earlier period is governed by the 1961 Act. Please specify the period and whether you need a full section-wise chart or only sections relevant to your regular payments.

A reliable TDS payment workflow should map each transaction and payment date to the applicable provision before preparing the deduction and deposit calendar. Maintaining this manually across two Acts can be difficult; automation reduces repetitive comparisons while leaving classification and professional judgment in your control. Our platform offers 2,000+ AI agents and 650+ integrations covering only relevant workflows. For a walkthrough tailored to your TDS process, connect with us on WhatsApp at https://wa.me/message/3HVOZ7HIY4ESC1.