{"id":10833,"date":"2026-07-26T16:01:09","date_gmt":"2026-07-26T16:01:09","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10833"},"modified":"2026-07-26T16:04:41","modified_gmt":"2026-07-26T16:04:41","slug":"key-structural-changes-in-tds-provisions-w-e-f-1-april-2026","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/","title":{"rendered":"Key Structural Changes in TDS Provisions w.e.f.1 April 2026"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10831\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/TDS-rate.jpeg\" alt=\"TDS Rate Chart for FY 2025-26\" width=\"1016\" height=\"1355\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/TDS-rate.jpeg 480w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/TDS-rate-225x300.jpeg 225w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a66507265f90\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a66507265f90\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Key_Structural_Changes_in_Tax_Deducted_at_Source_Provisions_%E2%80%93_Effective_from_1_April_2026\" title=\"Key Structural Changes in Tax Deducted at Source Provisions \u2013 Effective from 1 April 2026\">Key Structural Changes in Tax Deducted at Source Provisions \u2013 Effective from 1 April 2026<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Section_392_%E2%80%93_Tax_Deducted_at_Source_on_Salary_Payments\" title=\" Section 392 \u2013 Tax Deducted at Source on Salary Payments\"> Section 392 \u2013 Tax Deducted at Source on Salary Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#_Section_3931_%E2%80%93_Consolidated_Tax_Deducted_at_Source_Framework_for_Residents\" title=\"\u00a0Section 393(1) \u2013 Consolidated Tax Deducted at Source Framework for Residents\">\u00a0Section 393(1) \u2013 Consolidated Tax Deducted at Source Framework for Residents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Major_Categories_Covered_Us_3931\" title=\"Major Categories Covered U\/s 393(1)\">Major Categories Covered U\/s 393(1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Compliance_Impact_from_April_2026\" title=\"Compliance Impact from April 2026\">Compliance Impact from April 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#TDS_Payment_Return_Due_Date_Chart%E2%80%94FY_2026-27_April_2026_%E2%80%93_March_2027\" title=\"TDS Payment &amp; Return Due Date Chart\u2014FY 2026-27 (April 2026 \u2013 March 2027)\">TDS Payment &amp; Return Due Date Chart\u2014FY 2026-27 (April 2026 \u2013 March 2027)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#TDS_Payment_Due_Dates\" title=\"TDS Payment Due Dates\">TDS Payment Due Dates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Tax_Deducted_at_Source_Return_Filing_Due_Dates_New_Forms\" title=\"Tax Deducted at Source Return Filing Due Dates (New Forms)\">Tax Deducted at Source Return Filing Due Dates (New Forms)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Important_Tax_Deducted_at_Source_Forms_Applicable_from_April_2026\" title=\"Important Tax Deducted at Source Forms (Applicable from April 2026)\">Important Tax Deducted at Source Forms (Applicable from April 2026)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/key-structural-changes-in-tds-provisions-w-e-f-1-april-2026\/#Key_Highlights\" title=\"Key Highlights\">Key Highlights<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Key_Structural_Changes_in_Tax_Deducted_at_Source_Provisions_%E2%80%93_Effective_from_1_April_2026\"><\/span><span style=\"color: #000080;\"><strong>Key Structural Changes in Tax Deducted at Source Provisions \u2013 Effective from 1 April 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Income Tax Act, 2025, has significantly reorganized the Tax Deducted at Source framework to simplify compliance and reporting. While most tax deductions at rates and thresholds remain largely unchanged, the relevant sections have been consolidated into a more streamlined structure.<\/li>\n<li>The Income Tax Act, 2025, introduces a simplified tax deduction at source framework by replacing multiple tax deduction at source sections with a consolidated structure. Section 392 now governs salary tax deducted at source, while Section 393(1) covers most resident tax deducted at source provisions such as interest, dividends, rent, commission, contracts, professional fees, property transactions, purchase of goods, and virtual digital assets. Businesses should proactively align their systems and compliance processes before 1 April 2026 to ensure a smooth transition.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_392_%E2%80%93_Tax_Deducted_at_Source_on_Salary_Payments\"><\/span><span style=\"color: #000080;\"><strong> Section 392 \u2013 Tax Deducted at Source on Salary Payments<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 392 replaces the existing provisions of Section 192 of the Income Tax Act, 1961 and governs TDS deduction on salary income.<\/p>\n<table style=\"height: 158px;\" width=\"803\">\n<tbody>\n<tr>\n<td><strong>New Section<\/strong><\/td>\n<td><strong>Earlier Section<\/strong><\/td>\n<td><strong>Nature of Payment<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Section 392<\/td>\n<td>Section 192<\/td>\n<td>Salary Payments<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"_Section_3931_%E2%80%93_Consolidated_Tax_Deducted_at_Source_Framework_for_Residents\"><\/span><strong>\u00a0<\/strong><span style=\"color: #000080;\"><strong>Section 393(1) \u2013 Consolidated Tax Deducted at Source Framework for Residents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Section 393(1) consolidates several Tax Deducted at Source provisions that were previously covered under different sections of the Income-tax Act, 1961.<\/p>\n<table style=\"height: 776px;\" width=\"835\">\n<tbody>\n<tr>\n<td><strong>Earlier Section<\/strong><\/td>\n<td><strong>Nature of Payment<\/strong><\/td>\n<td><strong>New Section<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Section 193<\/td>\n<td>Interest on Securities<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194A<\/td>\n<td>Interest Other Than Securities<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194<\/td>\n<td>Dividend Income<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194D<\/td>\n<td>Insurance Commission<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194H<\/td>\n<td>Commission or Brokerage<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194I<\/td>\n<td>Rent Payments<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194C<\/td>\n<td>Contract Payments<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194J<\/td>\n<td>Professional &amp; Technical Services<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194IA<\/td>\n<td>Transfer of Immovable Property<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194Q<\/td>\n<td>Purchase of Goods<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<tr>\n<td>Section 194S<\/td>\n<td>Virtual Digital Assets (Crypto\/NFT)<\/td>\n<td>Section 393(1)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Major_Categories_Covered_Us_3931\"><\/span><span style=\"color: #000080;\"><strong>Major Categories Covered U\/s 393(1)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 671px;\" width=\"822\">\n<tbody>\n<tr>\n<td><strong>Category<\/strong><\/td>\n<td><strong>Examples<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Interest Income<\/td>\n<td>Bank interest, securities interest, deposits<\/td>\n<\/tr>\n<tr>\n<td>Dividend Income<\/td>\n<td>Dividend from companies and mutual funds<\/td>\n<\/tr>\n<tr>\n<td>Commission &amp; Brokerage<\/td>\n<td>Business commission, insurance commission<\/td>\n<\/tr>\n<tr>\n<td>Rental Income<\/td>\n<td>Land, building, plant, machinery and furniture<\/td>\n<\/tr>\n<tr>\n<td>Contract Payments<\/td>\n<td>Payments to contractors and sub-contractors<\/td>\n<\/tr>\n<tr>\n<td>Professional Services<\/td>\n<td>Legal, accounting, consultancy and technical services<\/td>\n<\/tr>\n<tr>\n<td>Property Transactions<\/td>\n<td>Purchase of immovable property<\/td>\n<\/tr>\n<tr>\n<td>Goods Transactions<\/td>\n<td>Purchase of goods exceeding prescribed limits<\/td>\n<\/tr>\n<tr>\n<td>Digital Assets<\/td>\n<td>Crypto and NFT transactions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_Impact_from_April_2026\"><\/span><span style=\"color: #000080;\"><strong>Compliance Impact from April 2026<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Existing Tax Deducted at Source provisions are regrouped u\/s 393(1). Section codes and reporting formats will change. Businesses need to update Payroll software, ERP systems, tax-deducted-at-source masters and mappings, compliance workflows, and Return filing processes<\/li>\n<li>Tax Deducted at Source rates and thresholds largely remain unchanged, but section references, coding structures, and reporting requirements will need to be updated.<\/li>\n<\/ul>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"TDS_Payment_Return_Due_Date_Chart%E2%80%94FY_2026-27_April_2026_%E2%80%93_March_2027\"><\/span><span style=\"color: #000080;\">TDS Payment &amp; Return Due Date Chart\u2014FY 2026-27 (April 2026 \u2013 March 2027)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10835\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/TDS-Final.jpeg\" alt=\"TDS Provisions \u2013 Effective from 1 April 2026\" width=\"953\" height=\"936\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/TDS-Final.jpeg 688w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/TDS-Final-300x295.jpeg 300w\" sizes=\"(max-width: 953px) 100vw, 953px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Payment_Due_Dates\"><\/span><span style=\"color: #000080;\">TDS Payment Due Dates<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 405px;\" width=\"822\">\n<tbody>\n<tr>\n<th>Deduction Month<\/th>\n<th>Tax Deducted at Source Payment Due Date<\/th>\n<\/tr>\n<tr>\n<td>April 2026<\/td>\n<td>7 May 2026<\/td>\n<\/tr>\n<tr>\n<td>May 2026<\/td>\n<td>7 June 2026<\/td>\n<\/tr>\n<tr>\n<td>June 2026<\/td>\n<td>7 July 2026<\/td>\n<\/tr>\n<tr>\n<td>July 2026<\/td>\n<td>7 August 2026<\/td>\n<\/tr>\n<tr>\n<td>August 2026<\/td>\n<td>7 September 2026<\/td>\n<\/tr>\n<tr>\n<td>September 2026<\/td>\n<td>7 October 2026<\/td>\n<\/tr>\n<tr>\n<td>October 2026<\/td>\n<td>7 November 2026<\/td>\n<\/tr>\n<tr>\n<td>November 2026<\/td>\n<td>7 December 2026<\/td>\n<\/tr>\n<tr>\n<td>December 2026<\/td>\n<td>7 January 2027<\/td>\n<\/tr>\n<tr>\n<td>January 2027<\/td>\n<td>7 February 2027<\/td>\n<\/tr>\n<tr>\n<td>February 2027<\/td>\n<td>7 March 2027<\/td>\n<\/tr>\n<tr>\n<td>March 2027<\/td>\n<td>30 April 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>Note:<\/strong> Tax Deducted at Source payment is generally made through <strong>Challan ITNS 281<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Deducted_at_Source_Return_Filing_Due_Dates_New_Forms\"><\/span><span style=\"color: #000080;\">Tax Deducted at Source Return Filing Due Dates (New Forms)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 185px;\" width=\"818\">\n<tbody>\n<tr>\n<th>Quarter<\/th>\n<th>Period<\/th>\n<th>Due Date<\/th>\n<th>New Form<\/th>\n<\/tr>\n<tr>\n<td>Q1<\/td>\n<td>April \u2013 June 2026<\/td>\n<td>31 July 2026<\/td>\n<td>Form 138 \/ 140 \/ 144<\/td>\n<\/tr>\n<tr>\n<td>Q2<\/td>\n<td>July \u2013 September 2026<\/td>\n<td>31 October 2026<\/td>\n<td>Form 138 \/ 140 \/ 144<\/td>\n<\/tr>\n<tr>\n<td>Q3<\/td>\n<td>October \u2013 December 2026<\/td>\n<td>31 January 2027<\/td>\n<td>Form 138 \/ 140 \/ 144<\/td>\n<\/tr>\n<tr>\n<td>Q4<\/td>\n<td>January \u2013 March 2027<\/td>\n<td>31 May 2027<\/td>\n<td>Form 138 \/ 140 \/ 144<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Important_Tax_Deducted_at_Source_Forms_Applicable_from_April_2026\"><\/span><span style=\"color: #000080;\">Important Tax Deducted at Source Forms (Applicable from April 2026)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 248px;\" width=\"826\">\n<tbody>\n<tr>\n<th>Purpose<\/th>\n<th>Old Form<\/th>\n<th>New Form<\/th>\n<\/tr>\n<tr>\n<td>Salary Tax Deducted at Source Return<\/td>\n<td>Form 24Q<\/td>\n<td>Form 138<\/td>\n<\/tr>\n<tr>\n<td>Non-Salary Tax Deducted at Source Return<\/td>\n<td>Form 26Q<\/td>\n<td>Form 140<\/td>\n<\/tr>\n<tr>\n<td>Non-Resident Tax Deducted at Source Return<\/td>\n<td>Form 27Q<\/td>\n<td>Form 144<\/td>\n<\/tr>\n<tr>\n<td>Tax Deducted at Source Return<\/td>\n<td>Form 27EQ<\/td>\n<td>Form 143<\/td>\n<\/tr>\n<tr>\n<td>Salary Tax Deducted at Source Certificate<\/td>\n<td>Form 16<\/td>\n<td>Form 130<\/td>\n<\/tr>\n<tr>\n<td>Non-Salary Tax Deducted at Source Certificate<\/td>\n<td>Form 16A<\/td>\n<td>Form 131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Key_Highlights\"><\/span>Key Highlights<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 392 replaces the existing salary tax deduction at source provisions of Section 192. Section 393 introduces a consolidated framework for most non-salary tax deduction at source provisions.<\/li>\n<li>Forms 24Q, 26Q, 27Q &amp; 27EQ are replaced by Forms 138, 140, 144 &amp; 143, respectively,\u00a0from April 2026.\u00a0Form 16 and Form 16A are replaced by Form 130 and Form 131.<\/li>\n<li>In March\u00a02027, Tax Deducted at Source must be deposited by 30 April 2027, unlike other months where the due date is generally the 7th of the following month.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Key Structural Changes in Tax Deducted at Source Provisions \u2013 Effective from 1 April 2026 The Income Tax Act, 2025, has significantly reorganized the Tax Deducted at Source framework to simplify compliance and reporting. While most tax deductions at rates and thresholds remain largely unchanged, the relevant sections have been consolidated into a more streamlined &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1285],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10833"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10833"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10833\/revisions"}],"predecessor-version":[{"id":10837,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10833\/revisions\/10837"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}