Key changes in TDS as per the New Income Tax Act 2025

From 1 April 2026, the Income Tax Act, 2025, replaces the old 1961 law, making the TDS structure much easier to follow through Sections 392 and 393, along with the applicability of existing rates and thresholds. Various sections and forms have been consolidated to simplify legal framework and facilitate easy interpretation of TDS provisions. Tables have been used for due dates, TDS rates, and other data for easy reference.

• TDS sections consolidation
• New TDS certificates
• New TDS forms
• Other key changes in TDS provisions
• Way forward