Search the familiar 192 / 194-series / 195 reference and see the Income Tax Act 2025 section, quarterly return and certificate that belong in the new-year control file. FY 2025-26 corrections stay on the old forms; this converter is for sums paid or credited from 1 April 2026.
| Old reference | New Act | Payment | Quarterly return | Certificate |
|---|---|---|---|---|
| 192 | Sec 392 | Salary | 24Q → 138 | 16 → 130 |
| 192A | Sec 393(1) | Premature EPF withdrawal | 26Q → 140 | 16A → 131 |
| 193 | Sec 393(1) | Interest on securities | 26Q → 140 | 16A → 131 |
| 194 / 194A | Sec 393(1) | Dividend / interest paid to residents | 26Q → 140 | 16A → 131 |
| 194C | Sec 393(1) | Contractor or sub-contractor Use the Sec 393 payment code in the new utility; do not rely on the old section label alone. | 26Q → 140 | 16A → 131 |
| 194H | Sec 393(1) | Commission or brokerage | 26Q → 140 | 16A → 131 |
| 194-I | Sec 393(1) | Rent | 26Q → 140 | 16A → 131 |
| 194J | Sec 393(1) | Professional or technical services | 26Q → 140 | 16A → 131 |
| 194N | Sec 393(1) | Cash withdrawal | 26Q → 140 | 16A → 131 |
| 194O | Sec 393(1) | E-commerce participant | 26Q → 140 | 16A → 131 |
| 194Q | Sec 393(1) | Purchase of goods | 26Q → 140 | 16A → 131 |
| 194S | Sec 393(1) | Virtual digital asset | 26Q → 140 | 16A → 131 |
| 194T | Sec 393(1) | Partner remuneration, interest or commission | 26Q → 140 | 16A → 131 |
| 195 | Sec 393(2) | Sum chargeable to tax paid to a non-resident Check chargeability and treaty position separately; the section move does not remove the 15CA/15CB workflow. | 27Q → 144 | 16A → 131 |
| 206C | Sec 394 | Tax collected at source TCS is not TDS, but the return and section transition belongs in the same control sheet. | 27EQ → 143 | — |
| 206AA | Sec 397(2) | No-PAN higher rate This is a rate rule, not a separate quarterly return. | Applied to the relevant TDS return | — |
The new Sec 393 is organised into payment-code tables. This page gives the section-level route; verify the exact payment code in the filing utility before submitting a return.
Keep the old reference in the client-facing reconciliation because books, prior-year schedules and conversations will still use it. Add the new section and payment code beside it for tax year 2026-27. That gives the reviewer an audit trail from the ledger head to the return row without pretending the two years use the same machinery.
Search by the old section, payment type or return form. The result shows the new Act section plus the quarterly return and certificate that belong beside it in the control sheet.
Use the map for orientation, then confirm the serialized Sec 393 payment code in the official filing utility. The new Act groups non-salary TDS by payment tables; the old section number is not a substitute for the code.
Keep the year boundary visible: Q4 FY 2025-26 corrections and earlier-period filings remain under the 1961 Act. The new numbers apply to sums paid or credited from 1 April 2026.
