Section 194K under the
Income-tax Act, 2025
TDS on income in respect of units of a mutual fund
Topic
TDS on income in respect of units of a mutual fund — 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.
10%, threshold Rs 10,000 — unchanged. Sl. No. 4 groups the whole capital-market family: 4(ii) = old 194LBA (business trust), 4(iii) = old 194LBB (investment fund), 4(iv) = old 194LBC (securitisation trust).
Source
Verified against bare text of s.393(1) Table Sl. No. 4 ('Income from capital market') 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.