Complete reference — 91 section codes with plain language explanations, rates, thresholds, who deducts and who pays. IT Act 1961 ↔ IT Act 2025. Finance Bill 2026 amendments included.
| Code | Type | Nature of Payment / Receipt | IT Act 1961 | IT Act 2025 | Rate | Threshold | Deductor | Payee | Form | Details |
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⚠ Reference only. Tax Year 2026-27 under IT Act 2025 (effective 1 April 2026). Finance Bill 2026 amendments included. Verify from official CBDT notifications before compliance use. Built by Evenset Consultancy Services.