Section 206C(1), 206C(1C), 206C(1F), 206C(1G) under the
Income-tax Act, 2025
TCS sub-clause serials inside the new single s.394 collection table
Topic
TCS sub-clause serials inside the new single s.394 collection table — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What still needs confirming
The section-level mapping 206C -> 394 IS confirmed. What is not confirmed is which serial of the s.394(1) table each old sub-section becomes. Read the s.394(1) TABLE in full, or check the CBDT correspondence utility in a browser, before quoting a serial on a collection statement.
Source
Research caveat, verbatim: 'Sub-clause-level precision was established for the TDS rows (s.393 table serial numbers) because I read the statutory tables directly. For a few non-priority rows I give only the section number, not the sub-section — e.g. 206C -> 394 identifies the section but I did not enumerate every TCS table serial number against every old 206C sub-section (206C(1), (1C), (1F), (1G), (1H)).'
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.