Tax Guide
RENAMEDKey mapping
Section 192 (salary TDS) is now Section 392 of the IT Act 2025. The rules and procedure are largely unchanged.
Under the IT Act 2025 (effective 1 April 2026), Section 192 of the 1961 Act is renumbered to Section 392. The employer must deduct TDS at the applicable income-tax slab rate on estimated salary for the year. The mechanics — giving effect to employee's Form 12B declaration, TDS certificate in Form 16 — are all preserved. For FY 2025-26 returns (AY 2026-27), the old Section 192 still applies. From Tax Year 2026-27 onwards, use §392.
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Related sections
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.