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s. 194As. 393(1) Table Sl. 5(ii)/(iii)·TDS on interest other than securities

Drafting Simplification

What this means for you

The language has been simplified but the legal effect is the same. Section 194A is now Section 393(1) Table Sl. 5(ii)/(iii). You do not need to change your tax planning or compliance approach. Update section references in new filings.

Pending matters — verify

Relevant for:Tax ProfessionalsPending Proceedings

ITA 1961 — Section 194A

Source-checked

Section 194A (FY 2025-26): banks, co-operative banks and post office — ₹50,000 (₹1,00,000 for senior citizens); other cases — ₹10,000. Not a blanket bank exemption. Form 15G/15H: only where the prescribed nil-tax and eligibility conditions are met.

ITA 2025 — Section 393(1) Table Sl. 5(ii)/(iii)

Source-checked

Section 393(1) Table Sl. 5(ii)/(iii) (TDS consolidated). Row checked against the current s.393 text; rates/thresholds as shown are the FY 2025-26 (1961 Act) figures.

What Changed

AI Summary

Consolidated into s.393. The FY 2025-26 thresholds were set under the 1961 Act — not first introduced by the 2025 Act.

Verdict

Language simplified or restructured for clarity. Legal effect remains the same.

The FY 2025-26 thresholds applied under the 1961 Act from 1 Apr 2025 — not a change made by the 2025 Act.

ITA 2025 — Section 393(1) Table Sl. 5(ii)/(iii)Read on official site

Source:TDS rates & thresholds — FY 2025-26 (TRACES)(Income Tax Department Portal)· Source checked 25 Sep 2026 (AI-assisted); professional review pending. Checked: 194A → 393(1) Table Sl. 5(ii)/(iii): FY 2025-26 (1961 Act) thresholds only. Table row checked against s.393 (current text).Medium confidenceView source