What is Section 194O called under the Income-tax Act 2025?

It sits in Section 393(1), Table Sl. No. 8(v), from 1 April 2026. The rate for marketplace sellers stays 0.1% on the gross amount of sales. Sellers still search for "194O", so guides keep both names.

Do I use the new section numbers for my FY 2025-26 return?

No. The Income Tax Department says returns for AY 2026-27, which covers FY 2025-26, are filed with forms prescribed under the 1961 Act. The 2025 Act applies to tax year 2026-27 onwards.

Which form replaces Form 15G and Form 15H?

Form 121, a declaration under Section 393(6) for receiving certain incomes without deduction of tax. This is from the Income Tax Department's form mapping guide.

What happened to Sections 44AD and 44ADA?

The Income Tax Department says the presumptive schemes are consolidated into one section, Section 58, in tabular form. The eligibility limits and rates are a separate question, so ask your CA partner what applies to you for FY 2026-27.

Income-tax Act 2025: 194O Is Now Section 393(1)

The Income-tax Act 2025 applies from 1 April 2026, and sections and forms have new numbers. Rates for marketplace TDS did not change. This page is a lookup table for online sellers. Each row says where the mapping comes from, because not every number we have seen is on an official page.

Which Act applies to you

Situation	Use
ITR for FY 2025-26 (AY 2026-27), notices for earlier years	Income Tax Act 1961: old sections, old forms
Income, TDS and TCS from FY 2026-27 (tax year 2026-27)	Income-tax Act 2025: new sections and forms

"Tax year" replaces "previous year" and "assessment year". The department states that returns for AY 2026-27 use the forms prescribed under the old Act (Income Tax Department).

Old to new: sections

Old (1961 Act)	New (2025 Act)	What it means for sellers	Source
194O	393(1), Table Sl. No. 8(v)	0.1% TDS the marketplace deducts from your sales	Income Tax Department
44AD, 44ADA, 44AE	Section 58	Presumptive tax, now one section in table form	Income Tax Department FAQ
115BAC	Section 202	New tax regime	Income Tax Department
15G / 15H declaration	Section 393(6)	Declaration to receive income without TDS	Income Tax Department

Old to new: forms

Old form	New form	Use	Source
15G, 15H	Form 121	Non-deduction declaration	Income Tax Department mapping guide
26QB, 26QC, 26QD, 26QE	Form 141	Challan-cum-statement of tax deducted	Income Tax Department mapping guide
26AS	Form 168	Annual Information Statement, where your TDS and TCS credits show	Portal lists Form 168 as the Annual Information Statement; the 26AS link is from secondary sources
16	Form 130	Salary TDS certificate	Secondary sources only
16A	Form 131	Non-salary TDS certificate	Secondary sources only

Treat "secondary sources only" rows as likely, not confirmed. Check them on the e-filing portal, which lists forms under a tab for each Act, before you quote them.

What we could not confirm

We could not read the new section numbers for return filing (old 139), the late fee (old 234F) or TCS from the Act text. The department's Act PDF was not reachable when we checked. For FY 2025-26 you do not need them, since those years run under the 1961 numbers. Ask your CA partner for the new numbers when you need them.

What to do

Keep using old numbers for FY 2025-26. Your ITR, Schedule TDS2 and Form 26AS credit checks follow the 1961 Act.
Read your FY 2026-27 marketplace certificates with this table. The section on them will say 393, and your CA partner can map it to your working.
Send the new form number when you share documents. It saves a round of questions.

Income Tax

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