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

TDS Section List

Nature of Payment

Threshold

Individual or HUF

Others

192

Payment in form of salary

₹ 2,50,000

Slab Rates

Slab Rates

192A

(Note 1)

Employee Provident Fund withdrawal prematurely/early

₹ 50,000

10%

10%

193

Interest earned on securities including listed debentures and other securities

₹ 10,000

10%

10%

194

Payment of dividends by domestic Co.

₹ 10,000

10%

10%

194A

Interest on deposits from banks or post offices

₹ 50,000₹ 1,00,000(senior citizens)

10%

10%

Interest income other than securities

₹ 10,000

10%

10%

194B

Winnings of lotteries, puzzles, or games (Casual income)

10,000 in a single transaction

30%

30%

194BA

Winnings from online Games

-

30%

30%

194BB

Winnings from Horse races

10,000 in a single transaction

30%

30%

194C

Payments made to contractors or sub-contractors (one time)

₹ 30,000

1%

2%

Payments made to contractors or sub-contractors on an aggregate basis

₹ 1,00,000

1%

2%

194D

Commission paid on insurance sales to domestic companies

₹ 20,000

Not Applicable

10%

Commission paid on insurance sales to non-domestic companies

₹ 20,000

5%

Not Applicable

194DA

Maturity of life insurance policy

₹ 1,00,000

2%

2%

194EE

Payment received from the National Savings Scheme by individuals

₹ 2,500

10%

10%

194G

Payments or commission made from the sale of lottery tickets

₹ 20,000

2%

2%

194H

Commission or brokerage fees

₹ 20,000

2%

2%

194I

Rent paid for land, building, or furniture

₹ 50,000 per month i.e. 6,00,000 in a financial year

10%

10%

Rent paid for plant and machinery

2%

2%

194IA

Payment for the transfer of immovable property excluding agricultural land

₹ 50,00,000

1%

1%

194IB

Rent payment made by an individual or HUF not covered under section 194I

₹ 50,000 (per month)

2%

Not Applicable

194IC

Payments made under a Joint Development Agreement to I / HUF

No Limit

10%

10%

194J

Fees paid for professional and technical services (doctor/CA etc)

₹ 50,000

10%

10%

Royalty paid for the sale, distribution, or exhibition of cinematographic films

₹ 50,000

2%

2%

194K

Income received from units of a mutual fund, such as dividends

₹ 10,000

10%

10%

194LA

Compensation for acquiring certain immovable property

₹ 5,00,000

10%

10%

194LB

Interest on infrastructure bonds to Non-Resident Indians

Not Applicable

5%

5%

194LBA(1)

Distribution of certain income by a business trust to its unit holders

Not Applicable

10%

10%

194LD

Interest payment on rupee-denominated bonds, municipal debt security, and government securities

Not Applicable

5%

5%

194M

(Note 2)

Payments made for contracts, brokerage, commission, or professional fees excluding sections 194C, 194H, 194J- Individual/HUF

₹ 50,00,000

2%

2%

194N

(Note 3)

Cash withdrawal exceeding a specified amount from the bank, with filed ITR

₹ 1,00,00,000

2%

2%

When ITR is not filed

₹ 20,00,000

2% then 5% after 1cr on slab basis

2% then 5% after 1cr on slab basis

194O

Amount received for the sale of products/services by e-commerce service providers through digital platforms

₹ 5,00,000

0.1%

0.1%

194P

Senior citizen above 75 yr of age having salary and interest Income, ITR not required

Not Applicable

Slab rates

Not Applicable

194Q

Payments made for the purchase of goods

₹ 50,00,000

0.10%

0.10%

194R

Perquisite provided

₹ 20,000

10%

10%

194S

TDS on the payment of cryptocurrencies or other virtual assets

₹ 50,000

(specified person)

₹ 10,000 (others)

1%

1%

194T

TDS on payments made by firms to their partners

₹ 20,000

Not applicable

10%

206AA

TDS applicable in case of non-availability of PAN

Not Applicable

At a higher rate than:-2X the rate specified by the act-20%-The currently applicable rate

At a higher rate than:-2X the rate specified by the act-20%-The currently applicable rate