Section 194 under the
Income-tax Act, 2025
TDS on dividends
Topic
TDS on dividends — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Worth reading both places: the main table shows 10% with 'Threshold limit: Nil', which looks like a change until you read s.393(4) Sl. No. 10(f), which preserves the exemption for an individual shareholder where the dividend is paid other than in cash and does not exceed Rs 10,000 in the tax year. Net effect is the same as the 1961 position. Sl. No. 10(a)-(e) preserve the LIC/GIC/insurer/business-trust exemptions.
Source
Verified against bare text of s.393(1) Table Sl. No. 7 and s.393(4) Table Sl. No. 10 in ICAI publication.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.