Section 194A under the
Income-tax Act, 2025
TDS on interest other than interest on securities
Topic
TDS on interest other than interest on securities — 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.
Rates and thresholds carried over: banks/co-op banks/post office (5(ii)) Rs 1,00,000 for senior citizens and Rs 50,000 for others; all other specified payers (5(iii)) Rs 10,000. Sl. No. 5(i) is the old s.193 (interest on securities), threshold Rs 10,000. The core-banking-solution branch rule (old 194A proviso) survives as Note 1 to the Table. No standalone '194A' exists any more — cite the table serial.
Source
ICAI concordance row for s.393 (lists 194A among ~40 consolidated sections); verified against bare text of s.393(1) Table Sl. No. 5. Independently corroborated by the toolisky.com section-393 TDS chart ('194A -> 393(1) Sl. 5(ii)/(iii)').
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.