⚠️ Legal Disclaimer: For reference & educational purposes only. Rates shown are BASE rates — Surcharge and 4% Health & Education Cess are additional and NOT included. Always verify from Official Gazette / CBDT Circulars before use for compliance or filing. For TCS sections, Sec 206CC (not 206AA) applies if buyer does not furnish PAN.

TDS / TCS Section Code Master Table

IT Act, 1961 ⟷ IT Act, 2025 · Finance Bill 2026 · Forms 138 · 140 · 143 · 144 · 88 Section Codes · Created by : CA TAX WALA (CA NEERAJ GOYAL)
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IT Act, 1961 ⟷ IT Act, 2025
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Sec 197 (TDS) Sec 197A (TCS)
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🧮 TDS / TCS Calculator (Base rate · Surcharge + 4% Cess not included)
* Uses base rates only. Threshold checked where numeric. Slab-based sections show advisory. Add Surcharge + 4% H&E Cess for final amount. For TDS: deposit via Challan 281. Due date: 7th of next month (30 Apr for March).
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📋 Source: Finance Bill 2026 · IT Act 2025 · IT Act 1961
🗓️ Updated: March 2026
📊 Total: 88
TDS: —
TCS: —
📑 Challan: 281
Due: 7th next month (30 Apr for March)
⚠️ Base rates only. Add Surcharge + 4% H&E Cess.
TDS: Sec 206AA (IT 1961) / 395 (IT 2025) — PAN not furnished → higher of listed rate or 2× normal.
TCS: Sec 206CC (IT 1961) / 396 (IT 2025) — PAN not furnished by buyer → higher of 2× rate or 5%.
Sec 197A + Form 27C: Eligible buyers may obtain nil TCS (not all sub-sections). Verify from Official Gazette.