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IT / TDS

Tax Guide

RENAMED

What is TDS code 1026 and what is the rate?

Key mapping

Code 1026 covers technical services, royalty on films. Rate: 2%. Threshold: ₹50,000 per year.

Explanation

Under IT Act 2025 §393, Code 1026 replaces Section 194J(a) — the 'technical services' limb. Rate is 2% where aggregate payments in the year exceed ₹50,000. It also covers royalty on cinematographic films. For pure professional services (CA, doctor, lawyer), use Code 1027 at 10%. Note: call-centre payments also use 2% under this provision. Old 194J(a) at 2% applies to pre-April 2026 transactions.

Related terms and sections

1026technical servicesroyaltycall centre2 percent194Jsection 393TDS

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.