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Section mapping · TDS on salary

Section 192 (ITA 1961) → 392 (ITA 2025)

Mapping type: directConfidence: KB-citedAs of: 2026-08-04
Section comparison
ITA 1961ITA 2025
192
TDS on salary
392

Dataset note: KB: ITA 2025 TDS restructure — s.392 salary, s.393 non-salary, s.394 TCS, s.395 certificates

This mapping is mapped in our internal knowledge base, statutory correlation table check pending.

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