Most commonly used TDS/TCS sections for FY 2026–27 and SOP for TDS TCS challan payment
FY 2026–27 has begun. April 2026 is done — time to deposit TDS TCS for April.
From 1st May 2026, payments of TDS TCS to be done under the New Income-tax Act, 2025.
Here’s a crisp, practical guide:
✔ Most commonly used TDS/TCS sections for FY 2026–27 (slide 1 & 2 )
having Clear cross-mapping: Old Act ↔ New Act (Sections & Codes) and Threshold limits + applicable rates under the New Act
✔Plus — a complete SOP for TDS TCS payment:
Great to see that we can now pay for multiple TDS & TCS sections in a single challan. (Check SOP in slide 3 & 4)
Also,
there are many such insights already Packed with ready-to-use references in my book ITRR -5th Edition which is designed to make compliance faster and understanding clearer. Worth having on your desk this year. The Printed Colour Edition (163 pages) is available at a launch price of ₹499 . Avail the launch price benefit
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