TDS Rate Chart - FY 2025-26 & FY 2026-27
Section-wise TDS rates and threshold limits. Applicable for FY 2025-26 (AY 2026-27) and FY 2026-27 (AY 2027-28). Click any section for detailed rules, examples and how to configure it in ThynkTax.
| SectionIT Act 1961 | SectionIT Act 2025 | Nature of payment | Rate (Individual/HUF) | Rate (Company) | Threshold | |
|---|---|---|---|---|---|---|
| 192 | §393(1)(a) | Salary | Slab rate | Slab rate | ₹2,50,000 p.a. | Details → |
| 192A | §393 | PF withdrawal (premature) | 10% | 10% | ₹50,000 | Details → |
| 193 | §393 | Interest on securities | 10% | 10% | ₹10,000 | Details → |
| 194 | §393 | Dividend | 10% | 10% | ₹5,000 | Details → |
| 194A | §393 | Interest (banks / others) | 10% | 10% | ₹50,000 / ₹10,000 | Details → |
| 194B | §393 | Lottery / crossword winnings | 30% | 30% | ₹10,000 | Details → |
| 194BB | §393 | Horse race winnings | 30% | 30% | ₹10,000 | Details → |
| 194C | §393 | Contractor payments | 1% | 2% | ₹30,000 / ₹1,00,000 p.a. | Details → |
| 194D | §393 | Insurance commission | 5% | 10% | ₹15,000 | Details → |
| 194DA | §393 | Life insurance maturity | 5% | 5% | ₹1,00,000 | Details → |
| 194E | §393 | Non-resident sportsman / entertainer | 20% | 20% | Nil | Details → |
| 194EE | §393 | NSS payments | 10% | 10% | ₹2,500 | Details → |
| 194G | §393 | Commission on lottery tickets | 5% | 5% | ₹15,000 | Details → |
| 194H | §393 | Commission / brokerage | 5% | 5% | ₹15,000 | Details → |
| 194I | §393 | Rent (land/building/furniture) | 10% | 10% | ₹2,40,000 p.a. | Details → |
| 194IA | §393 | Purchase of immovable property | 1% | 1% | ₹50,00,000 | Details → |
| 194IB | §393 | Rent by individuals / HUF | 5% | - | ₹50,000 p.m. | Details → |
| 194J | §393 | Professional / technical fees | 10% / 2% | 10% / 2% | ₹30,000 | Details → |
| 194K | §393 | Income from mutual fund units | 10% | 10% | ₹5,000 | Details → |
| 194M | §393 | Payment to contractor/professional by individual/HUF | 5% | - | ₹50,00,000 p.a. | Details → |
| 194N | §393 | Cash withdrawal from bank | 2% / 5% | 2% / 5% | ₹1 Cr / ₹20 L (non-filer) | Details → |
| 194O | §393 | E-commerce payments | 1% | 1% | ₹5,00,000 p.a. | Details → |
| 194Q | §393 | Purchase of goods | 0.1% | 0.1% | ₹50,00,000 p.a. | Details → |
| 194R | §393 | Perquisites / benefits | 10% | 10% | ₹20,000 p.a. | Details → |
| 194S | §393 | Transfer of virtual digital assets | 1% | 1% | ₹50,000 / ₹10,000 | Details → |
| 195 | §393 | Payments to non-residents | Varies | Varies | Nil | Details → |
| 206C | §394 | TCS on sale of goods / scrap (TCS lives in §394 of 2025 Act) | 0.1%-1% | 0.1%-1% | ₹50,00,000 (206C-1H) | Details → |
* Surcharge and Health & Education Cess (4%) apply additionally. Rates shown are base rates. Higher rates apply under Section 206AA (no PAN) and Section 206AB (non-filer). Last updated: April 2026. Confirm with the latest CBDT notifications.
Frequently asked questions
Why does every row show "§393" in the IT Act 2025 column?
The Income-tax Act 2025 collapses every TDS provision from the 1961 Act (Chapter XVII-B, sections 192-206C) into a single section: Section 393, Chapter X. Sub-clauses of 393 mirror the old numbering for backward reference. TCS lives in Section 394. Effective 1 April 2026.
Which Act do I file under right now?
The 1961 Act remains the working law until full enforcement of the 2025 Act. Use the 1961 section numbers on your TDS returns (24Q, 26Q, 27Q, 27EQ) until CBDT notifies otherwise. The 2025 column is here for forward reference and CA-grade research.
When is TDS to be deposited?
TDS deducted during a month must be deposited by the 7th of the following month. For March deductions, the due date is 30 April.
What is the due date for TDS returns?
Quarterly: Q1 (Apr-Jun) by 31 July, Q2 (Jul-Sep) by 31 October, Q3 (Oct-Dec) by 31 January, Q4 (Jan-Mar) by 31 May.
What happens if TDS is not deducted?
Failure to deduct attracts interest at 1% per month (or part thereof) and disallowance of the expenditure under Section 40(a)(ia).
What is Section 206AB?
Section 206AB requires TDS at twice the normal rate (or 5%, whichever is higher) from "specified persons" - those who have not filed ITR for the two preceding years with TDS/TCS above ₹50,000.
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