TDS/TCS · KNOWLEDGE CENTRE
TDS / TCS Centre
A practical workflow for payments, deductions, collections and statements. Keep the transaction, challan, return and recipient's tax credit connected.
PRACTICAL GUIDANCE
Start with your situation.
The Income-tax Act, 2025 applies from 1 April 2026. For a withholding transaction spanning that date, the earlier payment or credit trigger determines the governing Act.
Salary deduction is now grouped under section 392, other TDS under section 393, and TCS under section 394. Familiar section numbers remain useful for earlier periods, but should not be entered as current payment codes without checking the mapping.
Tax payments · Income-tax Act, 2025 transition FAQsGuidance reviewed 15 September 2026. Use the linked official instructions for the relevant period and your circumstances.
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Organise deductee information and payment records to make TDS reconciliation and corrections easier.