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171 mapping records. Source-checked records are labelled; remaining legacy mappings stay marked for review.

1 provision found

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s. 194s. 393·TDS on dividends

No Material Change

What this means for you

This is only a renumbering — Section 194 of ITA 1961 is now Section 393 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only

Relevant for:Tax Professionals

ITA 1961 — Section 194

Review pending

Section 194: TDS on dividend at 10%. Threshold Rs. 5,000.

ITA 2025 — Section 393

Review pending

Section 393: TDS on dividend to residents. Same rate and threshold. (Exact s.393 table row: pending source check.)

What Changed

AI Summary

Consolidated into Section 393. No change in rate or threshold.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 393Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source