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TDS · effective 1 April 2026

Section 206C(1H) under the
Income-tax Act, 2025

TCS on sale of goods

Income-tax Act, 1961
206C(1H)
Income-tax Act, 2025
NOT CONFIRMED — may have no successor provision
Not confirmedThis is a deliberate gap. The research could not establish the destination, and we have not filled it in with a plausible guess. Confirm it against the bare Act and CBDT's own correspondence utility.

Topic

TCS on sale of goods — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).

What still needs confirming

Two possibilities and the research does not choose between them: either s.394 carries no successor because 206C(1H) was already omitted from the 1961 Act with effect from 1 April 2025, or a serial exists in the s.394(1) table. Confirm against the bare Act before configuring any collection logic.

Source

Research caveat, verbatim: 'In particular I did NOT verify where, or whether, old 206C(1H) (TCS on sale of goods, which was itself omitted from the 1961 Act w.e.f. 1 April 2025) appears in s.394.'

Open the source document →

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.

Still cite section 206C(1H) for
Income earned up to 31 March 2026 — that is FY 2025-26, Assessment Year 2026-27, governed by the Income-tax Act, 1961 even though you file it during 2026.
Cite the new Act for
Income earned from 1 April 2026 — Tax Year 2026-27 onwards, governed by the Income-tax Act, 2025. Tax deducted on payments made on or after 1 April 2026 must be reported under the new section 393 table references and new challan/return codes. Quoting a legacy section such as 194C or 194J triggers validation failure.
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206C(1), 206C(1C), 206C(1F), 206C(1G) · TCS sub-clause serials inside the new single s.394 collection table
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11, 12, 12A, 12AB, 13, 115BBC, 115BBI, 115TD to 115TF · Registered non-profit organisations: trust registration, exemption, anonymous donations and accreted tax
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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.

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