Practitioner note. Under the Income-tax Act, 2025 (in force 01.04.2026), all non-salary TDS is consolidated under Section 393 (393(1) residents, 393(2) non-residents); salary & premature-EPF sit under Sec 392 and TCS under Sec 394. The old section numbers (194C, 194J, etc.) are shown only for reference and must not be quoted in returns for payments on/after 01.04.2026 — instead quote the relevant numeric payment code (1001–1067) of the Section 393/394 table on the challan and statement. The governing date is the earlier of credit or payment; transactions up to 31.03.2026 stay under the 1961 Act. Rates & thresholds carry forward unchanged from FY 2025-26. Add applicable surcharge & cess for non-residents; deduct at 20% (or higher) where PAN is not furnished (Sec 206AA / new Act equivalent). Verify against the bare Act, the Income-tax Rules, 2026 & CBDT notifications before filing — get CA sign-off for non-routine cases.