TDS Rate Chart FY 2025-26 | AY 2026-27 (2025)

S.No.ParticularsSectionThreshold limitTDS Rate1Salaries192Old Tax Regime: If net taxable income is less than the maximum amount which is not chargeable to tax (i.e. Rs. 2,50,000 for an individual other than senior citizen, Rs. 3,00,000 for Senior Citizens and Rs. 5,00,000 for Super Senior Citizens)

New Tax Regime: If net taxable income is less than the maximum amount which is not chargeable to tax (i.e. Rs. 4,00,000)

New or Old Tax Regime Slabs plus surcharge and education cess2EPF- Premature Withdrawal192ARs. 50,000.10%3Interest on securities193Rs. 10,000.10%4Interest payable to resident individual/HUF on any debenture issued by public company193Rs. 10,000.10%5Dividend for an individual shareholder194Rs. 10,000.10%6Interest other than Interest on securities194ARs. 1,00,000/- for senior citizen10%7Interest other than Interest on securities194ARs. 50,000/- in case of others when payer is bank, cooperative society and post office10%8Interest other than Interest on securities194ARs. 10,000/- in other cases10%9Lottery / Cross Word Puzzles /Card game/gambling/betting of any form or nature194BRs. 10,000/- in respect of a single transaction30%10Winnings from horse races194BBRs. 10,000/- in respect of a single transaction30%11Contractor194Ca) If sum paid/credited to a contractor in a single payment does not exceed Rs. 30,000

b) If sum paid/credited to contractor in aggregate does not exceed Rs. 1,00,000 during the financial year.

1% when payment/credit to an individual or a Hindu undivided family

2% when payment/credit to any person other than an individual or a Hindu undivided family

12Insurance commission paid or payable during the financial year to resident person194DRs. 20,0005% if recipient is a resident (other than a company)

10% if recipient is a domestic company

13Sum payable under a life insurance policy (including bonus) to a resident person194DARs. 1,00,0002%14Payments made out of deposits under NSS194EERs. 2,500.

In case of payment is received by legal heirs no tax shall be deducted.

10%15Commission paid on sale of lottery tickets194GRs. 20,0002%16Commission or brokerage194HRs. 20,000

Further no tax to be deducted from commission payable by BSNL/ MTNL to their Public call office franchisees.

2%17Payment of rent in respect of any land or building, furniture or fittings or plant and machinery to a resident person194-IRs. 50,000/- per month or part of a month.

No tax deductions shall be made under this section if rent is paid to a business trust, being a real estate investment trust, in respect of any real estate asset, referred to in10(23FCA), owned directly by such business trust.

2% on rent of plant and machinery

10% on rent of land or building or furniture or fitting

18Payment of consideration for purchase of an immovable property (other than agriculture land) to a resident transferor194-IARs. 50 Lakhs.1%19Payment of rent of any land or building or both by an individual/HUF [whose books of account are not required to be audited undersection 44ABto resident person.194-IBIf amount of rent does not exceed Rs. 50,000 for a month or part of a month.2%20Payment of fee for professional services, fee for technical services, royalty, any sum referred to insection 28(va)to a resident person194JRs. 50,000.2% if payee is engaged in the business of operation of call center;

2% on sum paid or payable towards fees for technical services;

2% on sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;

10% on Any other sum

21Income in respect of units payable to resident194KRs. 10,000.10%22Payment of compensation/enhanced compensation on compulsory acquisition of immovable property (other than Agricultural Land) to a resident person194LA​Rs. 5​,00,00010%23Sum payable to a person with respect to contractual work, commission, brokerage or for professional services194MRs. 50 Lakhs.2%24No TDS is required to be deducted on the amount withdrawn in cash from any account194NIf the aggregate amount withdrawn does not exceed Rs. 1 crore during the previous year.
Note:(a) The threshold limit shall be Rs. 20 lakh if the person, has not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under 139(1) has expired.

(b) The threshold limit of Rs. 1 crore is increased to Rs. 3 crores for the deduction of tax under Section 194N from the withdrawal of cash made by co-operative society.

2% when cash deposit is more than 1Cr.

* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:

a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs but not exceeding Rs. 1 crore during the previous year; or

b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.

25No TDS from payment to participants of e-commerce194-ORs. 5 Lakhs0.10%26No TDS on sum paid to seller for purchase of goods194QRs. 50 Lakhs.0.10%27No TDS in case any benefit or perquisite is provided to a resident194RRs. 20,00010%28No TDS from payment on transfer of Virtual Digital Asset194SNo tax shall be deducted under this provision in the following circumstance:

• If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year.

• If the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year.

Specified person means:

(a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred;

(b) An individual or a HUF who does not have any income under the head profits and gains of business or profession.

1%29Payments to partners of firms194TRs. 20,00010%