TDS MASTERY 2026

The New Income-tax Act, 2025 – Practical TDS & Compliance Guide

By Sumit Singh | Moneykibaatein

TDS compliance is entering a new phase with the Income-tax Act, 2025. For accountants and finance professionals, understanding the new section references, payment categories, applicable rates, thresholds and compliance procedures is essential.

TDS Mastery 2026 is designed to help you understand the new TDS framework and apply it to everyday accounting and taxation work.

This guide focuses on the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025, while helping learners understand how TDS deductions, accounting entries, deposits, returns and reconciliation work in practice.

📚 WHAT WILL YOU LEARN?

1. Introduction to the Income-tax Act, 2025

• Overview of the new Income-tax Act
• Effective date and transition from the 1961 Act
• Understanding the new statutory structure
• Key changes in the presentation of TDS provisions
• How to read the new section references and tables
• Difference between old section numbers and new provisions

2. New TDS Section 392 – Salary

• Understanding Section 392
• TDS on salary payments
• Salary tax deduction workflow
• Employee salary and tax calculations
• Payroll-related TDS compliance
• Understanding relevant subsections
• Form 24Q and Form 16 concepts

3. New TDS Section 393 – Other Payments

• Structure and purpose of Section 393
• Understanding the three tables under the section
• Resident payee transactions
• Non-resident payee transactions
• Specified payment categories
• Identifying the relevant table and serial number
• Understanding payer, payee, threshold and applicable rate
• Selecting the correct statutory reference for a transaction

4. Old TDS Sections vs New TDS References

• Old Section 192 and new Section 392
• Old Section 194C and the corresponding Section 393 table entry
• Old Section 194J and the corresponding Section 393 table entry
• Old Section 194H and the corresponding Section 393 table entry
• Old Section 194-I and the corresponding Section 393 table entry
• Old Section 194Q and the corresponding Section 393 table entry
• Old Section 194T and the corresponding Section 393 table entry
• Why the correct table item matters in TDS return reporting

The final ebook should include a verified, comprehensive mapping table, including the relevant table serial numbers and any applicable sub-items.

5. TDS Rates, Thresholds & Applicability

• How to identify the applicable rate
• Monetary thresholds and their conditions
• Resident and non-resident payments
• PAN-related requirements
• Lower or nil deduction certificates
• Exemptions and exceptions
• Checking amendments and effective dates
• Practical examples of selecting the applicable provision

6. TDS on Professional Fees, Contractors & Rent

• Contractor and subcontractor payments
• Professional and technical service fees
• Commission and brokerage
• Rent payments
• Interest and other specified payments
• Purchase-related TDS where applicable
• Partner remuneration, commission, bonus and interest
• Practical invoice-level TDS analysis

7. TDS Accounting Entries

• Booking an expense with TDS
• Deduction at the applicable event
• Vendor payment after TDS deduction
• TDS payable ledger
• Challan payment entries
• Vendor ledger reconciliation
• Adjustments and correction entries
• Practical journal-entry examples

8. Salary TDS & Payroll Compliance

• Salary and taxable income calculations
• Monthly TDS working
• Salary revisions and bonuses
• Employee declarations and supporting documents
• TDS on relevant salary components
• Form 24Q and Form 16 concepts
• Payroll versus TDS ledger reconciliation

9. TDS Challans & Tax Deposits

• TDS deposit workflow
• Challan preparation and verification
• Payment deadlines
• Matching challans with accounting records
• Payment identification and correction
• Government and non-government deductor considerations
• Reconciliation of deposited tax

10. TDS Returns & Certificates

• Salary and non-salary return workflows
• Applicable certificate and statement requirements
• Deductee information and PAN verification
• Return validation and corrections
• Matching returns with challan data

11. TDS Reconciliation & Practical Excel

• TDS payable ledger versus challans
• Vendor-wise deduction reconciliation
• Return versus accounting records
• Identifying short deductions and unmatched challans
• Duplicate entries and incorrect PAN details
• Excel-based reconciliation techniques
• Preparing monthly compliance working papers

12. Defaults, Interest & Other Consequences

• Failure to deduct TDS
• Failure to deposit deducted tax
• Interest for applicable defaults
• Late filing and applicable fees
• Short deduction and incorrect reporting
• Correction and compliance workflows
• Understanding the relevant provisions, including Section 398 where applicable

13. Transition Rules: March–April 2026

• Transactions credited or paid on or before 31 March 2026
• Transactions credited or paid from 1 April 2026
• Determining the applicable Act
• Handling invoices and contracts spanning both periods
• Legacy challans and return references
• Avoiding incorrect old section references for new transactions

14. Practical Case Studies for Accountants

• Contractor invoice under the new framework
• Professional fees and TDS calculation
• Salary TDS and payroll reconciliation
• Rent payment and applicability checks
• Vendor invoice with incorrect TDS reference
• Challan and return mismatches
• TDS payable ledger reconciliation
• Month-end TDS closing checklist

15. Official Resources & 2026 Updates

• Using the official Income Tax Department portal
• Checking the Income-tax Act, 2025
• Reading the Income-tax Rules, 2026
• Verifying applicable rates and thresholds
• Understanding official forms and filing instructions
• Tracking amendments and notifications
• Distinguishing legal provisions from explanatory guidance

🎯 WHO SHOULD BUY THIS EBOOK?

Freshers & Commerce Students: Understand the new TDS framework and build a foundation in taxation.

Accountants & Accounts Executives: Learn how to identify the correct provision and handle TDS entries and reconciliation.

Payroll Professionals: Strengthen salary TDS and related compliance knowledge.

Tax Professionals: Use the structured guide to revise new section references and compliance procedures.

Working Finance Teams: Improve understanding of TDS workflows, challans, returns and documentation.

💡 WHY CHOOSE MONEYKIBAATEIN?

• Focus on the Income-tax Act, 2025 framework
• New TDS section and table references
• Old-to-new section mapping
• Practical accounting and payroll examples
• TDS deposit, return and reconciliation concepts
• Transition guidance for 2026
• Simple explanations for learners and professionals

📦 WHAT WILL YOU RECEIVE?

• Digital TDS learning ebook
• New TDS section-reference learning material
• Old-to-new mapping tables, if included in the final edition
• Accounting entries and practical examples, as included
• TDS compliance and reconciliation guidance

Product: TDS Mastery 2026
Author: Sumit Singh
Brand: Moneykibaatein
Format: Digital ebook
Price: As displayed on the product page

LEARN THE NEW TDS FRAMEWORK WITH CONFIDENCE

Understand the new statutory references, improve your TDS calculations and build a stronger foundation in practical tax compliance.

Learn the new sections. Understand the tables. Apply the correct provisions.

Moneykibaatein – Practical Accounting Made Simple.