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. 194Js. 393(1) Table Sl. 6(iii)·TDS on professional/technical fees

Drafting Simplification

What this means for you

The language has been simplified but the legal effect is the same. Section 194J is now Section 393(1) Table Sl. 6(iii). You do not need to change your tax planning or compliance approach. Update section references in new filings.

Compliance affected Forms changed Pending matters — verify

Relevant for:ProfessionalsTax ProfessionalsPending Proceedings

ITA 1961 — Section 194J

Source-checked

Section 194J (FY 2025-26): threshold ₹50,000 for fees for professional services and for technical services (each). Rates: 2% for fees for technical services (not professional), royalty for sale/distribution/exhibition of films and call-centre payments; 10% for other covered payments. Director fees/remuneration: no threshold.

ITA 2025 — Section 393(1) Table Sl. 6(iii)

Source-checked

Section 393(1) Table Sl. 6(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 ₹50,000 threshold already applied under the 1961 Act from 1 Apr 2025 — it was not introduced by the 2025 Act.

Verdict

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

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

Linked forms: Form 131 (old: 16A)

ITA 2025 — Section 393(1) Table Sl. 6(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: 194J → 393(1) Table Sl. 6(iii): FY 2025-26 (1961 Act) thresholds and rates only. Table row checked against s.393 (current text).Medium confidenceView source