TDS Rate Chart FY 2025-26 (AY 2026-27) — All Sections
Tax Deducted at Source (TDS) rates vary by payment nature and deductee type. This searchable rate chart covers all major sections of the Income Tax Act — from salary (Section 192) and interest (194A) through contractors (194C), professional fees (194J), rent (194I), commissions (194H), e-commerce (194O), and payments to non-residents (Section 195). Search by section number or payment type, or filter by category to quickly find the right rate and threshold for your client's transaction. Rates are applicable for FY 2025-26 (AY 2026-27). Always verify with the latest CBDT notification before deducting, as rates may be amended mid-year.
| Section | Nature of Payment | Threshold | Resident Rate | NR Rate |
|---|---|---|---|---|
| 192 | Salary / Wages | Basic exemption limit | Applicable slab rate | Slab rate |
| 192A | Premature PF withdrawal | ₹50,000 | 10% | 30% |
| 193 | Interest on Securities | ₹5,000 | 10% | — |
| 194A | Interest (other than securities) — Banks | ₹40,000 (₹50,000 for senior citizens) | 10% | — |
| 194A | Interest — Non-Banking | ₹5,000 | 10% | — |
| 194B | Winnings from Lottery / Crossword Puzzle | ₹10,000 | 30% | 30% |
| 194BA | Winnings from Online Games | No threshold (net winnings) | 30% | 30% |
| 194BB | Winnings from Horse Race | ₹10,000 | 30% | 30% |
| 194C | Contractor / Sub-Contractor (Individual/HUF) | ₹30,000 single / ₹1,00,000 aggregate | 1% | — |
| 194C | Contractor / Sub-Contractor (Others) | ₹30,000 single / ₹1,00,000 aggregate | 2% | — |
| 194D | Insurance Commission | ₹15,000 | 5% | — |
| 194DA | Maturity of Life Insurance Policy | ₹1,00,000 | 5% | — |
| 194H | Commission or Brokerage | ₹15,000 | 5% | — |
| 194I(a) | Rent — Plant / Machinery / Equipment | ₹2,40,000 p.a. | 2% | — |
| 194I(b) | Rent — Land / Building / Furniture | ₹2,40,000 p.a. | 10% | — |
| 194IA | Purchase of Immovable Property | ₹50,00,000 | 1% | — |
| 194IB | Rent paid by Individual / HUF | ₹50,000 per month | 5% | — |
| 194J(a) | Technical Services / Call Centre | ₹30,000 | 2% | — |
| 194J(b) | Professional / Director / Royalty | ₹30,000 | 10% | — |
| 194 | Dividend | ₹5,000 | 10% | 20% |
| 194K | Income from Mutual Fund Units | ₹5,000 | 10% | — |
| 194O | E-Commerce Operator to Participant | ₹5,00,000 | 1% | — |
| 194M | Payment by Individual/HUF to Contractor/Professional | ₹50,00,000 p.a. | 5% | — |
| 194N | Cash Withdrawal | ₹1 Cr (₹20L if ITR not filed 3 years) | 2% / 5% | — |
| 194Q | Purchase of Goods | ₹50,00,000 | 0.1% | — |
| 194R | Benefits/Perquisites in Business | ₹20,000 | 10% | — |
| 194S | Transfer of Virtual Digital Assets | ₹10,000 / ₹50,000 | 1% | 1% |
| 195 | Payments to Non-Residents (Various) | Nil | — | DTAA / 20%+ |
TDS rates applicable for FY 2025-26 (AY 2026-27). Surcharge and cess apply on top of base rates for certain payments. For non-resident payments under Section 195, rates may be lower under applicable DTAA. Always refer to the latest CBDT circular before deducting.
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Frequently Asked Questions
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