Amount referred to in s.80CCA(2)(a) of the Income-tax Act, 1961 (National Savings Scheme)
- Rate
- 10%
- Threshold
- ₹2,500
- Who deducts
- Any person
- 1961 Act
- Section 194EE
Section finders.393(3) [Table: Sl. No. 6]Act page 482
Section 194EE in the Income-tax Act, 2025
The answer
Section 194EE of the Income-tax Act, 1961 is s.393(3) [Table: Sl. No. 6] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 482. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 194EE called in the Income-tax Act, 2025?
Section 194EE of the Income-tax Act, 1961 is s.393(3) [Table: Sl. No. 6] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What is the TDS rate and threshold under s.393(3) [Table: Sl. No. 6]?
Rate: 10%. Threshold: ₹2,500. It covers: Amount referred to in s.80CCA(2)(a) of the Income-tax Act, 1961 (National Savings Scheme).