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Nilay Shah & Associates
Chartered Accountants Ā· Ahmedabad
TDS / TCS Section Code Master
IT Act 1961 ↔ IT Act 2025  Ā·  Tax Year 2026-27  Ā·  Finance Act 2026  Ā·  Forms 138 Ā· 140 Ā· 141 Ā· 143 Ā· 144
Total Codes 91
|
TDS 66
|
TCS 25
|
Updated for Finance Act 2026
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Prepared by Nilay Shah & Associates
|
Free to share with attribution
⚠
Legal Disclaimer — No Responsibility: This TDS/TCS Section Code Master is prepared by Nilay Shah & Associates, Chartered Accountants for reference and educational purposes only. While every effort has been made to ensure accuracy, this document does not constitute legal, tax, or professional advice. Rates, thresholds, and section references may change due to subsequent amendments, notifications, or CBDT circulars. Always verify from the Official Gazette, CBDT Circulars, and applicable statutory provisions before use for compliance, filing, or any legal purpose. Nilay Shah & Associates assumes absolutely no liability or responsibility for any error, omission, or consequence arising from reliance on this document.
91
Total Codes
66
TDS Codes
25
TCS Codes
5
Applicable Forms
2026-27
Tax Year
# Type Code Nature of Payment / Receipt Deductor / Collector Payee Type Old Sec (1961) New Sec (2025) Base Rate Threshold Form TY 2026-27 Note

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