Search Sections

Search by section number, topic, keyword, or common term. Each result shows a verified side-by-side comparison with practical impact.

171 provisions mapped from official sources. The full Act has 536 sections — more mappings are being added.

1 provision found

Each result includes verified source references

s. 194-Is. 393(1) Table Sl. 2(ii)·TDS on rent

Drafting Simplification

What this means for you

The language has been simplified but the legal effect is the same. Section 194-I is now Section 393(1) Table Sl. 2(ii). 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 194-I

Source-checked

Section 194-I (FY 2025-26): TDS on rent — 2% for plant/machinery/equipment, 10% for land/building/furniture. Threshold ₹50,000 per month or part of a month. Whether 194-I or 194-IB applies depends on the deductor's statutory category.

ITA 2025 — Section 393(1) Table Sl. 2(ii)

Source-checked

Section 393(1) Table Sl. 2(ii) (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 ₹50,000 per month threshold already applied under the 1961 Act from 1 Apr 2025.

Verdict

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

The ₹50,000-per-month threshold applied under the 1961 Act from 1 Apr 2025 (FY 2025-26) — not a change made by the 2025 Act.

ITA 2025 — Section 393(1) Table Sl. 2(ii)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: 194I → 393(1) Table Sl. 2(ii): FY 2025-26 (1961 Act) threshold only. Table row checked against s.393 (current text).Medium confidenceView source