TDS Rate Chart FY 2025-26 Sections, Rates & Thresholds.

TDS rates and thresholds for payments made in FY 2025-26, for resident payees with a valid PAN.

TDS rates for FY 2025-26
Section (1961 Act)	Nature of payment	Threshold	Rate
192	Salary	Basic exemption limit	Slab rates
192A	Premature EPF withdrawal	₹50,000	10%
193	Interest on securities	₹10,000	10%
194	Dividend	₹10,000 a year	10%
194A	Interest (bank / co-operative / post office)	₹50,000 a year (₹1 lakh for senior citizens)	10%
194A	Interest (others)	₹10,000 a year	10%
194B	Lottery, crossword, game winnings	₹10,000 per transaction	30%
194BB	Horse-race winnings	₹10,000 per transaction	30%
194C	Contractors — individual / HUF	₹30,000 single or ₹1 lakh a year	1%
194C	Contractors — others	₹30,000 single or ₹1 lakh a year	2%
194D	Insurance commission (non-company)	₹20,000 a year	2%
194H	Commission or brokerage	₹20,000 a year	2%
194-I	Rent — land, building, furniture	₹50,000 per month or part	10%
194-I	Rent — plant and machinery	₹50,000 per month or part	2%
194-IA	Purchase of immovable property	₹50 lakh	1%
194-IB	Rent by individuals / HUFs not under audit	₹50,000 per month	2%
194J	Professional fees, royalty, non-compete	₹50,000 a year	10%
194J	Fees for technical services, call centres	₹50,000 a year	2%
194J	Director's remuneration (non-salary)	No threshold	10%
194K	Income from mutual fund units	₹10,000 a year	10%
194N	Cash withdrawal from bank	₹1 crore a year (lower if ITRs not filed)	2%
194-O	E-commerce payouts to sellers	₹5 lakh for individuals / HUFs	0.1%
194Q	Purchase of goods (buyer turnover > ₹10 crore)	₹50 lakh a year	0.1%
194R	Business perquisites	₹20,000 a year	10%
194S	Transfer of virtual digital assets	₹50,000 (specified persons) / ₹10,000	1%
194T	Salary, commission, interest to partners	₹20,000 a year	10%

Important notes

If the payee doesn't furnish PAN, TDS generally applies at 20% or the normal rate, whichever is higher.
Rates for payments to non-residents differ (section 195 and DTAA rates).
Deposit TDS by the 7th of the next month (30 April for March) and file quarterly returns.
From 1 April 2026, the Income-tax Act, 2025 replaces the 1961 Act and consolidates TDS provisions into a single section with tables. Section numbers above refer to the 1961 Act; rates broadly carry over, but confirm the FY 2026-27 position with us before relying on them.

FAQs

What is the TDS rate on rent?

10% on rent for land, building or furniture and 2% for plant and machinery, where rent exceeds ₹50,000 for a month or part of a month.

What is the TDS rate on professional fees?

10% on professional fees above ₹50,000 a year, and 2% on fees for technical services.

What happens if TDS is deposited late?

Interest of 1.5% per month applies from the date of deduction to the date of deposit, and a late-filing fee of ₹200 per day for the return.

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Results are estimates for general guidance, not tax advice. See our disclaimer.

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