New TDS/TCS Section Codes
Complete reference of new TDS and TCS section codes effective from 1 April 2026 for tax compliance.
New section numbers have been introduced for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) provisions. These replace the earlier sections under the previous Income Tax Act. Use the table below to look up the new section codes and their corresponding old section codes.
No Action Required
Razorpay Curlec automatically handles these new section codes. You do not need to make any changes to your setup. This page is for your information and reference only.
These codes apply to salary-related TDS deductions under Section 392.
These codes cover TDS on non-salary payments such as commission, rent, interest, contracts, professional fees, and more.
These codes apply to TDS on commission and brokerage payments.
These codes apply to TDS on rental payments to specified persons.
These codes apply to TDS on payments related to immovable property transactions.
These codes apply to TDS on income from mutual funds, business trusts, and investment funds.
These codes apply to TDS on interest payments including securities and other interest income.
These codes apply to TDS on payments made to contractors under a contract.
These codes apply to TDS on fees for professional services, technical services, and director remuneration.
These codes apply to TDS on dividends, insurance payouts, purchase of goods, e-commerce transactions, and other specified payments.
These codes apply to TDS on winnings, lottery, horse racing, cash withdrawals, and other special categories.
These codes apply to TCS on sale of goods, minerals, luxury items, remittances, and more.
These codes apply to TCS on sale of alcoholic liquor, forest produce, scrap, and minerals.
These codes apply to TCS on sale of luxury and high-value goods where the sale consideration exceeds ₹10,00,000.
These codes apply to TCS on remittances made under the Liberalised Remittance Scheme.
These codes apply to TCS on sale of overseas tour programme packages.
These codes apply to TCS on use of parking lots, toll plazas, mines, and quarries for business purposes.
Watch Out!
Not all section codes listed on this page may be supported on Razorpay Curlec. The tables are provided as a comprehensive reference. For the section codes applicable to your product, refer to the relevant product documentation or contact support.
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