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MAKING TDS PAYMENT UNDER NEW INCOME TAX ACT 2025 – ALL YOU NEED TO KNOW
As you are aware, the Income Tax Act, 2025 will come into effect from 1st April 2026. With its implementation, the structure of Tax Deducted at Source (TDS) provisions has undergone a significant reorganisation and has been re-coded into a table-driven format, covering both domestic and cross-border transactions, along with applicable rates and thresholds.
Under the new framework:
- TDS on Salary is covered under Section 392
- TDS on payments other than salary is covered under Section 393
- Tax Collected at Source (TCS) is covered under Section 394
While the rates and threshold limits largely remain unchanged, there is a substantial shift in section numbering, classification, and payment codes. These changes directly impact:
- TDS payment procedures
- Return filing processes
- Overall compliance and reporting requirements
In this article, we aim to simplify the process of making TDS payments under the new law, with a specific focus on:
- Understanding the revised section structure
- Identifying the correct new payment codes
- Ensuring accurate compliance while depositing TDS
This becomes particularly important for tax professionals as well as business entities, as selecting the correct section and payment code is crucial to avoid defaults, notices, or mismatches in TDS returns.
RATES CHART FOR FY 2026-27 (AS PER NEW INCOME TAX ACT, 2025) APPLICABLE FROM 1ST APRIL 2026
| TDS RATE CHARTS (DOMESTICS) FOR TAX YEAR 2026-27 | |||||
| Codes to be Used in Returns | Old Section | Nature of payment | New Section(IT Act 2025) | Rates (%) | Threshold (Rs) |
| 1004 | 192 | Any payment of accumulated balance due to an employee | 392(7) | – | – |
| 1005 | 194D | Commission or brokerage – insurance | 393(1)[Table: Sl. No. 1(I)] | 2% in case for Individual 10% in case for Others | 20,000 |
| 1006 | 194H | Commission or Brokerage – others | 393(1)[Table: Sl. No. 1(ii)] | 2% | 20,000 |
| 1008 | 194I(a) | Rent on machinery etc.- specified person | 393(1)[Table: Sl. No. 2(ii).D(a)] | 2% | 50,000 per month |
| 1009 | 194I(b) | Rent other than machinery etc.– specified person | 393(1)[Table: Sl. No. 2(ii).D(b)] | 10% | 50,000 per month |
| 1011 | 194IC | Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14). | 393(1)[Table: Sl. No. 3(ii)] | 10% | – |
| 1012 | 194IA | Payment of Compensation on Acquisition of Certain Immovable Property | 393(1)[Table: Sl. No. 3(iii)] | 10% | 5 Lakh |
| 1013 | 194K | Income payable to a resident assessee in respect of Units of a specified Mutual Fund specified under Schedule VII (Table: Sl. No. 20 or 21) or units from the Administrator of the specified undertaking or units from specified company | 393(1)[Table: Sl. No. 4(i)] | 10% | 10,000 |
| 1014 | 194LBA | Certain income in the form of interest from units of a business trust to a resident unit holder | 393(1)[Table: Sl. No. 4(ii)] | 10% | – |
| 1015 | 194LBA | Certain income in the form of dividend from units of a business trust to a resident unit holder | 393(1)[Table: Sl. No. 4(ii)] | 10% | – |
| 1017 | 194LBB | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224, payable to its unit holder | 393(1)[Table: Sl. No. 4(iii)] | 10% | – |
| 1018 | 194LBC | Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor. | 393(1)[Table: Sl. No. 4(iv)] | 10% | – |
| 1019 | 193 | Any income by way of Interest on securities | 393(1)[Table: Sl. No. 5(i)] | 10% | 10,000 |
| 1020 | 194A | Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen | 393(1)[Table: Sl. No. 5(ii).D(a)] | 10% | 1,00,000 |
| 1021 | 194A | Any income by way of interest other than interest on securities, in case of deductee/ payee is other than senior citizen | 393(1)[Table: Sl. No. 5(ii).D(b)] | 10% | 50,000 |
| 1022 | 194A | Any income being interest other than interest on securities | 393(1)[Table: Sl. No. 5(iii)] | 10% | 10,000 |
| 1023 | 194C | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is individual or Hindu undivided family | 393(1)[Table: Sl. No. 6(i).D(a)] | 1% in case for Individual 2% in case for Others | (a) ₹ 30000for any such sum; and(b) ₹ 100000in case of aggregate of such sums. |
| 1024 | 194C | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is a person other than individual or Hindu undivided family | 393(1)[Table: Sl. No. 6(i).D(b)] | 1% in case for Individual 2% in case for Others | (a) ₹ 30000for any such sum; and(b) ₹ 100000in case of aggregate of such sums. |
| 1026 | 194J(a) | Any sum by way of–– (a) fees for technical services (not being a professional services); or (b) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or (c) payee, engaged only in the business of operation of call centre | 393(1)[Table: Sl. No. 6(iii).D(a)] | 2% | 50,000 |
| 1027 | 194J(b) | Any sum by way of–– (a) fees for professional services; or (b) any sum referred to in section 26(2)(h) | 393(1)[Table: Sl. No. 6(iii).D(b)] | 10% | 50,000 |
| 1028 | 194J(b) | Any sum by way of remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company | 393(1)[Table: Sl. No. 6(iii).D(b)] | 10% | – |
| 1029 | 194 | Any dividends (including on preference shares) declared.resident unit holder | 393(1)[Table: Sl. No. 7] | 10% | 10,000(Individual) |
| 1030 | 194DA | Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule II [Table: Sl. No. 2] | 393(1)[Table: Sl. No. 8(i)] | 2% | 1 lakh |
| 1031 | 194Q | Any sum for purchase of any goods | 393(1)[Table: Sl. No. 8(ii)] | 0.1% | in excess of 50 lakh |
| 1033 | 194R | Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident. | 393(1)[Table: Sl. No. 8(iv)] | 10% | 20,000 |
| 1034 | 194R | Benefits or perquisites of business or profession where such benefit is provided in kind or where part in cash is not sufficient to meet tax liability and tax required to be deducted is paid before such benefit is released | 393(1)[Table: Sl. No. 8(iv)] Note 6 | 10% | 20,000 |
| 1035 | 194O | Sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic facility or platform– any e commerce operator | 393(1)[Table: Sl. No. 8(v)] | 0.1% | 5 Lakh (Individual/ HUF) |
| 1037 | 194S | Any sum by way of consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family. | 393(1)[Table: Sl. No. 8(vi)] | 1% | 10,000 |
| 1038 | 194SP | Any sum by way of consideration, whether in cash or in kind or partly in cash and partly in kind, for transfer of a virtual digital asset. | 393(1)[Table: Sl. No. 8(vi)] Note 6 | 1% | 10,000 |
| 1058 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or(b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | 393(3)[Table: Sl. No. 1] | 30% | 10000in case of a single transactions |
| 1059 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or(b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3)[Table: Sl. No. 1] Note 2 | 30% | 10000in case of a single transactions |
| 1060 | 194BA | Any income by way of winnings from online game. | 393(3)[Table: Sl. No. 2] | 30% | – |
| 1061 | 194BA | Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3)[Table: Sl. No. 2] Note 2 | 30% | 10000in case of a single transactions |
| 1062 | 194BB | Any income by way of winnings from any horse race. | 393(3)[Table: Sl. No. 3] | 30% | 10000in case of a single transactions |
| 1063 | 194G | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets | 393(3)[Table: Sl. No. 4] | 2% | 20,000 |
| 1064 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co-operative society | 393(3)[Table: Sl. No. 5.D(a)] | 2% | 3 Crore |
| 1065 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society | 393(3)[Table: Sl. No. 5.D(b)] | 2% | 1 Crore |
| 1066 | 194EE | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961). | 393(3)[Table: Sl. No. 6] | 10% | 2500 |
| 1067 | 194T | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). | 393(3)[Table: Sl. No. 7] | 10% | 20,000 |
–
| TDS RATE CHARTS (FOREIGN) FOR TAX YEAR 2026-27 | ||||
| Codes to be Used in Returns | Old Section | Nature of payment | New Section(IT Act 2025) | Rates (%) |
| 1004 | 192A | Any payment of accumulated balance due to an employee | 392(7) | 10% |
| 1039 | 194E | Any income referred to in section 211. | 393(2)[Table: Sl. No.1] | 20% |
| 1040 | 194LC | Any income by way of interest payable in respect of monies borrowed in foreign currency from a source outside India,—(a) under a loan agreement or issue of long term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or(b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023, which is approved by the Central Govt. in this behalf. | 393(2)[Table: Sl. No. 2] | 5% |
| 1041 | 194LD | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023. | 393(2)[Table: Sl. No. 3] | 5% |
| 1042 | 194LC | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre. – Issued on or after the 1st April, 2020 but before the 1st July, 2023 | 393(2)[Table: Sl. No. 4.E(a)] | 4% |
| 1043 | 194LC | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre – Issued on or after the 1st July, 2023. | 393(2)[Table: Sl. No. 4.E(b)] | 9% |
| 1044 | 194LB | Income by way of Interest from Infrastructure debt fund payable to a Non-Resident | 393(2)[Table: Sl. No. 5] | 5% |
| 1045 | 194LBA(a) | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(a)] | 393(2)[Table: Sl. No. 6.E(a)] | 5% |
| 1046 | 194LBA(b) | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)] | 393(2)[Table: Sl. No. 6.E(b)] | 10% |
| 1047 | 194LBC | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 4]. | 393(2)[Table: Sl. No. 7] | 35% – ForNon Residents Company30% – ForNon Residents other than companies |
| 1048 | 194LBB | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224. | 393(2)[Table: Sl. No. 8] | 10% – ForResidents35% – ForNon Residents Company30% – ForNon Residents other than companies |
| 1049 | 194LBC | Any income in respect of an investment in a securitisation trust specified in section 221. | 393(2)[Table: Sl. No. 9] | 10% – ForResidents35% – ForNon Residents Company30% – ForNon Residents other than companies |
| 1050 | 195 | Any income –(a) in respect of units of a Mutual Fund specified under Schedule VII [Table: Sl. No. 20] or [Table: Sl. No. 21]; or(b) from the specified company. | 393(2)[Table: Sl. No. 10] | 20% or rate provided in the agreement, whichever is lower |
| 1051 | 196B | Any income in respect of units referred to in section 208. | 393(2)[Table: Sl. No. 11] | 10% |
| 1052 | 196B | Any income by way of long-term capital gains arising from the transfer of units referred to in section 208. | 393(2)[Table: Sl. No. 12] | 12.5% |
| 1053 | 196C | Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209. | 393(2)[Table: Sl. No. 13] | 10% |
| 1054 | 196C | Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209. | 393(2)[Table: Sl. No. 14] | 12.5% |
| 1055 | 196D | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1]. | 393(2)[Table: Sl. No. 15] | 20% |
| 1056 | 196D | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1]. | 393(2)[Table: Sl. No. 16] | 10% |
| 1057 | 195 | Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head “Salaries”. | 393(2)[Table: Sl. No. 17] | Average rate as applicable |
| 1058 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from –(a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | 393(3)[Table: Sl. No. 1] | 30% |
| 1059 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3)[Table: Sl. No. 1] Note 2 | 30% |
| 1060 | 194BA | Any income by way of winnings from online game. | 393(3)[Table: Sl. No. 2] | 30% |
| 1061 | 194BA | Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3)[Table: Sl. No. 2] Note 2 | 30% |
| 1062 | 194BB | Any income by way of winnings from any horse race. | 393(3)[Table: Sl. No. 3] | 30% |
| 1063 | 194G | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets | 393(3)[Table: Sl. No. 4] | 2% |
| 1064 | 194N | Payment of certain amounts in cash by bank/ post office/ co-operative society to a deductee being a co-operative society | 393(3)[Table: Sl. No. 5.D(a)] | 2% |
| 1065 | 194N | Payment of certain amounts in cash by bank/ post office/ co-operative society to a deductee being a person other than co-operative society | 393(3)[Table: Sl. No. 5.D(b)] | 2% |
| 1066 | 194EE | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961). | 393(3)[Table: Sl. No. 6] | 10% |
| 1067 | 194T | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). | 393(3)[Table: Sl. No. 7] | 10% |
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| TCS RATE CHARTS FOR TAX YEAR 2026-27 | ||||
| Codes to be Used in Returns | Old Section | Nature of payment | New Section(IT Act 2025) | Rates (%) |
| 1068 | 206C – A | Sale of alcoholic liquor for human consumption. | 394(1) [Table: Sl. No. 1] | 2% |
| 1069 | 206C – I | Sale of tendu leaves | 394(1) [Table: Sl. No. 2] | 2% |
| 1070 | 206C – B | Sale of timber obtained under a forest lease | 394(1) [Table: Sl. No. 3] | 2% |
| 1071 | 206C – C | Sale of timber obtained by any mode other than a forest lease | 394(1) [Table: Sl. No. 3] | 2% |
| 1072 | 206C – D | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. | 394(1) [Table: Sl. No. 3] | 2% |
| 1073 | 206C – E | Sale of Scrap | 394(1) [Table: Sl. No. 4] | 2% |
| 1074 | 206C – J | Sale of minerals, being coal or lignite or iron ore. | 394(1) [Table: Sl. No. 5] | 2% |
| 1075 | 206C – L | Sale consideration exceeding threshold limit in case of sale of motor vehicle | 394(1)[Table: Sl. No. 6.D(a)] | 1% |
| 1076 | 206C – MA | Sale consideration exceeding threshold limit in case of sale of wrist watch | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1077 | 206C – MB | Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1078 | 206C – MC | Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1079 | 206C – MD | Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1080 | 206C – ME | Sale consideration exceeding threshold limit in case of sale of pair of sunglasses | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1081 | 206C – MF | Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1082 | 206C – MG | Sale consideration exceeding threshold limit in case of sale of pair of shoes | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1083 | 206C – MH | Sale consideration exceeding threshold limit in case of sale of sportswear & equipment such as golf kit, ski-wear | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1084 | 206C – MI | Sale consideration exceeding threshold limit in case of sale of home theatre system | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1085 | 206C – MJ | Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo | 394(1)[Table: Sl. No. 6.D(b)] | 1% |
| 1086 | 206C – T | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or medical treatment (Threshold limit – ₹ 10 lakh) | 394(1)[Table: Sl. No. 7.D(a)] | 2% |
| 1087 | 206C – Q | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment (Threshold limit – ₹ 10 lakh) | 394(1)[Table: Sl. No. 7.D(b)] | 20% |
| 1088 | 206C – O | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to ₹ 10,00,000. | 394(1)[Table: Sl. No. 8.D(a)] | 2% |
| 1089 | 206C – O | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above ₹ 10,00,000. | 394(1)[Table: Sl. No. 8.D(b)] | 2% |
| 1090 | 206C – F | Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
| 1091 | 206C – G | Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
| 1092 | 206C – H | Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
STEPS INVOLVED IN MAKING TDS PAYMENT UNDER THE INCOME TAX ACT, 2025
The procedure for depositing TDS under the new regime has been streamlined through the e-filing portal. The step-by-step process is as follows:
| Steps | Particulars |
| Step 1 | Log in to the Income Tax portal (www.incometax.gov.in) using your TAN credentials. |
| Step 2 | Navigate to the ‘e-File’ tab and select the ‘e-Pay Tax’ option. |
| Step 3 | Select the applicable law as “Income Tax Act, 2025.” |
| Step 4 | Select “New Payment Option” |
| Step 5 | Choose the relevant Tax Year (e.g., 2026–27). |
| Step 6 | Click on ‘Proceed’ under the option “Pay TDS / TCS” for Sections 392, 393, and 394 |
| Step 7 | Select the Major Head based on the type of deductee:Company Deductee(s) – where TDS is deducted for companiesNon-Company Deductee(s) – applicable to Individuals, HUFs, Partnership Firms, LLPs, AOP/BOI, etc. |
| Step 8 | Select the Residential Status of the deductee(s), i.e., Resident or Non-Resident. |
| Step 9 | Choose the relevant Description (Section / Code) under which the payment is to be made and click on ‘Add’.Multiple section codes (up to 20) can be selected in a single challan under the new system. |
| Step 10 | Click ‘Continue’ and select the mode of payment / bank. |
| Step 11 | Click on ‘Pay Now’. You will be redirected to the bank portal to complete the payment. |
| Step 12 | Upon successful payment, download the challan for record-keeping and future reference |
MAJOR CHANGES / KEY POINTS TO BE KEEP IN MIND
1. Selection of Appropriate deductee type: Corporate and non-corporate payment separate challan needs to be paid mandatorily depending of type of deductee. Incorrect selection may lead to mismatches in TDS returns and compliance issues.
2. Selection of correct residential status of the deductee: Separate challans must be prepared and use for Resident and Non Resident Payment. Selection of residential status in challan was not there in old TDS challans, deductor need to verify this carefully while making the payment.
3. Multiple Section Codes in a Single Challan: As per the new challan system Multiple section codes can be selected for the chosen deductee type in a single challan, subject to maximum of 20 codes. If more than 20 codes are required, and additional challan must be filled.
In simple words Earlier, separate challans were required for each section. Now, multiple TDS liabilities across different sections can be paid through a single challan, significantly reducing compliance effort.
4. Tax Year Not Assessment Year: Please note from FY 2026-27 onwards assessment year concept was not there so financial year will always be selected for payment which is termed as tax year.
CONCLUSION
The new TDS payment mechanism under the Income Tax Act, 2025 reflects a clear shift towards simplification and system-driven compliance. While the fundamental principles of TDS remain unchanged, the introduction of:
- Revised section structure
- Mandatory classification of deductee(s)
- Residential status selection
- Multi-code challan facility
ensures better accuracy, reduced duplication, and improved ease of compliance.
However, these changes also demand greater attention to detail while making payments, as incorrect selection of deductee type, residential status, or section codes may lead to reconciliation issues and notices.
In essence, the new system is simpler in design but stricter in execution, making it essential for professionals and businesses to adapt carefully.
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