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Section 393 — Tax to be deducted at source: its source in the Income-tax Act, 1961
Section 393 (Tax to be deducted at source) of the Income-tax Act, 2025 consolidates Section 193, Section 194, Section 194-I, Section 194-IA, Section 194-IB, Section 194-IC, Section 194-O, Section 194A, Section 194B, Section 194BA, Section 194BB, Section 194C, Section 194D, Section 194DA, Section 194E, Section 194EE, Section 194G, Section 194H, Section 194J, Section 194K, Section 194LA, Section 194LB, Section 194LBA, Section 194LBB, Section 194LBC, Section 194LC, Section 194M, Section 194N, Section 194P, Section 194Q, Section 194R, Section 194S, Section 194T, Section 195, Section 195A, Section 196, Section 196A, Section 196B, Section 196C, Section 196D and Section 197A of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 193 — Interest on securities
- Section 194 — Dividends
- Section 194-I — Rent
- Section 194-IA — Payment on transfer of certain immovable property other than agricultural land
- Section 194-IB — Payment of rent by certain individuals or Hindu undivided family
- Section 194-IC — Payment under specified agreement
- Section 194-O — Payment of certain sums by e-commerce operator to e-commerce participant
- Section 194A — Interest other than “Interest on securities”
- Section 194B — Winnings from lottery or crossword puzzle, etc.
- Section 194BA — Winnings from online games
- Section 194BB — Winnings from horse race
- Section 194C — Payments to contractors
- Section 194D — Insurance commission
- Section 194DA — Payment in respect of life insurance policy
- Section 194E — Payments to non-resident sportsmen or sports associations
- Section 194EE — Payments in respect of deposits under National Savings Scheme, etc.
- Section 194G — Commission, etc., on sale of lottery tickets
- Section 194H — Commission or brokerage
- Section 194J — Fees for professional or technical services
- Section 194K — Income in respect of units
- Section 194LA — Payment of compensation on acquisition of certain immovable property
- Section 194LB — Income by way of interest from infrastructure debt fund
- Section 194LBA — Certain income from units of a business trust
- Section 194LBB — Income in respect of units of investment fund
- Section 194LBC — Income in respect of investment in securitization trust
- Section 194LC — Income by way of interest from Indian company
- Section 194M — Payment of certain sums by certain individuals or Hindu undivided family
- Section 194N — Payment of certain amounts in cash
- Section 194P — Deduction of tax in case of specified senior citizen
- Section 194Q — Deduction of tax at source on payment of certain sum for purchase of goods
- Section 194R — Deduction of tax on benefit or perquisite in respect of business or profession
- Section 194S — Payment on transfer of virtual digital asset
- Section 194T — Payments to partners of firms
- Section 195 — Other sums
- Section 195A — Income payable “net of tax”
- Section 196 — Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
- Section 196A — Income in respect of units of non-residents
- Section 196B — Income from units
- Section 196C — Income from foreign currency bonds or shares of Indian company
- Section 196D — Income of Foreign Institutional Investors from securities
- Section 197A — No deduction to be made in certain cases
read both texts · §193 (1961) vs §393 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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