| New Section | Nature of Provision | Notes |
|---|---|---|
| 392 | TDS on Salary | Covers salary TDS deducted by employers |
| 393 | TDS other than Salary | Interest, commission, rent, professional fees, etc. |
| 394 | Tax Collected at Source (TCS) | TCS on specified goods/services |
| 395 | TDS/TCS Certificates | Form 16 (salary), Form 16A (non-salary) |
| 396 | Tax Deducted = Income Received | Deducted tax treated as income received by payee |
| 397 | Compliance & Reporting | Filing TDS returns, statements & reporting duties |
| 398 | Consequences of Failure | Interest, penalty & disallowance for non-compliance |
| 399 | Processing of TDS Returns | Processing by the Income Tax Department |
| 400 | Power to Relax Provisions | Govt. can relax rules in genuine hardship cases |
| 401 | Bar Against Direct Demand | Dept. cannot demand directly from recipient if TDS was deductible |
| 402 | Interpretation | How to interpret the TDS/TCS chapter |
DISCLAIMER: This chart is for reference purposes only. Always verify with a Chartered Accountant or refer to official CBDT / CBIC notifications. Source: Finance Act 2025, CBDT Circulars | Prepared for FY 2026-27 (AY 2027-28)