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.
● Live · 35 TDS/TCS entries served from the ThynkTax rules engine
| SectionIT Act 1961 | SectionIT Act 2025 | Nature of payment | Rate (Individual/HUF) | Rate (Company) | Threshold | |
|---|---|---|---|---|---|---|
| 192 | §393 | Salary | Slab rate | Slab rate | Nil (as per slab) | Details → |
| 192A | §393 | Premature withdrawal from EPF | 10% | 10% | ₹50,000 p.a. | Details → |
| 193 | §393 | Interest on securities | 10% | 10% | ₹10,000 p.a. | Details → |
| 194 | §393 | Dividend from domestic company | 10% | 10% | ₹5,000 p.a. | Details → |
| 194A | §393 | Interest other than on securities (Banks) | 10% | 10% | ₹50,000 p.a. (₹1,00,000 senior citizens) | Details → |
| 194B | §393 | Winnings from lottery/crossword puzzles | 30% | 30% | ₹10,000 p.a. | Details → |
| 194BB | §393 | Winnings from horse races | 30% | 30% | ₹10,000 p.a. | Details → |
| 194C | §393 | Payments to contractors | 1% | 2% | ₹30,000 p.a. / ₹1,00,000 aggregate | Details → |
| 194D | §393 | Insurance commission | 5% | 10% | ₹15,000 p.a. | Details → |
| 194DA | §393 | Payment under life insurance policy | 5% | 5% | ₹1,00,000 p.a. | Details → |
| 194E | §393 | Payments to non-resident sportsmen/associations | 20% | 20% | Nil | Details → |
| 194EE | §393 | NSS/similar fund payments | 10% | 10% | ₹2,500 p.a. | Details → |
| 194F | §393 | Repurchase of mutual fund units | 20% | 20% | Nil | Details → |
| 194G | §393 | Commission on lottery tickets | 5% | 5% | ₹15,000 p.a. | Details → |
| 194H | §393 | Commission or brokerage | 5% | 5% | ₹20,000 p.a. | Details → |
| 194I | §393 | Rent of land, building, furniture | 10% | 10% | ₹2,40,000 p.a. | Details → |
| 194IA | §393 | Payment on transfer of immovable property | 1% | 1% | ₹50,00,000 p.a. | Details → |
| 194IB | §393 | Rent by individuals/HUF not under audit | 5% | N/A | ₹6,00,000 p.a. | Details → |
| 194IC | §393 | Payment under Joint Development Agreement | 10% | 10% | Nil | Details → |
| 194J | §393 | Professional/technical services | 10% / 2% | 10% / 2% | ₹30,000 p.a. | Details → |
| 194K | §393 | Income from mutual fund units | 10% | 10% | ₹5,000 p.a. | Details → |
| 194LA | §393 | Payment on acquisition of immovable property (compensation) | 10% | 10% | ₹2,50,000 p.a. | Details → |
| 194LB | §393 | Income from infrastructure bonds | 5% | 5% | Nil | Details → |
| 194M | §393 | Payments to contractors/professionals (individuals) | 5% | N/A | ₹50,00,000 p.a. | Details → |
| 194N | §393 | Cash withdrawal from bank/post office | 2% | 2% | ₹1,00,00,000 p.a. | Details → |
| 194O | §393 | TDS by e-commerce operator | 1% | 1% | ₹5,00,000 p.a. | Details → |
| 194P | §393 | TDS by specified banks for senior citizens | Slab rate | Slab rate | Nil (as per slab) | Details → |
| 194Q | §393 | TDS on purchase of goods | 0.1% | 0.1% | ₹50,00,000 p.a. | Details → |
| 194R | §393 | TDS on benefit/perquisite in business | 10% | 10% | ₹20,000 p.a. | Details → |
| 194S | §393 | TDS on payment for virtual digital assets | 1% | 1% | ₹50,000 p.a. / ₹10,000 (other assets) | Details → |
| 195 | §393 | Payments to non-residents (other) | Varies | Varies | Nil (as per slab) | Details → |
| 196A | §393 | Income from units of offshore fund | 20% | 20% | Nil | Details → |
| 206C(1F) | §394 | TCS on sale of motor vehicles (>₹10L) | 1% | 1% | ₹10,00,000 p.a. | Details → |
| 206C(1G) | §394 | TCS on foreign remittance under LRS | 20% | 20% | ₹7,00,000 p.a. | Details → |
| 206C(1H) | §394 | TCS on sale of goods | 0.1% | 0.1% | ₹50,00,000 p.a. | 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). Rates and thresholds above are live from the ThynkTax rules engine — confirm with the latest CBDT notifications for filing-critical decisions.
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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