Old Section 194R is now Sl. 8(iv) of Section 393(1). Any business benefit given to a resident by a specified person must have 10% TDS deducted before delivery, whether in cash or kind. Note 2 and Note 6 from the Act explained.

Old Section 194Q is now Sl. 8(ii) of Section 393(1). Buyers whose total sales or turnover exceeded Rs. 10 crore in the preceding Tax Year must deduct 0.1% TDS on goods purchased above Rs. 50 lakh from a single seller.

Old Section 194O is now Sl. 8(v) of Section 393(1). E-commerce operators deduct 0.1% TDS on gross sales by all participants. Small individual sellers with PAN are exempt up to Rs. 5 lakh. Note 3 governs override and direct payment rules.

Old Section 194N is now Sl. 5 of Section 393(3). Banks deduct TDS at 2% on cash withdrawals above Rs. 1 crore (Rs. 3 crore for co-operative societies). The non-filer higher rate provision is carried from the 1961 Act framework.

Old Section 194M is now Sl. 6(ii) of Section 393(1). Individuals and HUFs outside the designated/specified person category must deduct 2% TDS when aggregate contract, professional, or commission payments to a single person exceed Rs. 50 lakh.

Old Section 197 is now Section 395. If TDS being deducted is higher than your actual tax liability, apply for a certificate to get TDS at a lower or nil rate. Section 395(6) now allows electronic filing.

Old Section 195 is now Sl. 17 of Section 393(2). Every payment to a non-resident that is chargeable to tax in India requires TDS. No threshold. Rates depend on the Act or DTAA, whichever is lower.

Old Section 194LA is now Sl. 3(iii) of Section 393(1). When the government or any authority compulsorily acquires your property, they deduct 10% TDS on compensation above Rs. 5 lakh. LARR Act acquisitions may be exempt.

Old Section 194J is now Sl. 6(iii) of Section 393(1). Professional fees attract 10% TDS and technical services attract 2%. Director fees have no threshold. Know the exact categories.

Old Section 194IC is now Sl. 3(ii) of Section 393(1). Developers must deduct 10% TDS on any cash paid to a landowner under a JDA. It applies from the first rupee with no threshold.

Old Section 194IB is now Sl. 2(i) of Section 393(1). Individuals and HUFs paying rent above Rs. 50,000 per month must deduct 2% TDS once a year in March. No TAN required.

Old Section 194IA is now Sl. 3(i) of Section 393(1). Buyers of property above Rs. 50 lakh must deduct 1% TDS on the total consideration including parking and club charges. No TAN required.

Old Section 194I is now Sl. 2(ii) under Section 393(1) of the 2025 Act. Specified persons deduct TDS on rent at 10% for land/building and 2% for machinery above Rs. 50,000 per month.

Old Section 194H is now Sl. No. 1(ii) of Section 393(1) under the 2025 Act. TDS at 2% applies on commission or brokerage above Rs. 20,000, excluding insurance commission and securities brokerage.

Old Section 194G is now Sl. No. 4 of Section 393(3) under the 2025 Act. TDS at 2% applies on commission earned by lottery ticket stockists and distributors above Rs. 20,000.