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FY 2025-26 TDS Rates For Companies

TDS 1668 views 4 replies
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Accountant
64 Points Joined November 2014

Hi.

What is the TDS rate and thresold for FY 2025-26 for below sections for domestic private limited companies:

  1. 194J Technical Services (For companies to deduct)
  2. 194J Professional Services (For companies to deduct)
  3. 194C (For companies to deduct)
  4. 194I (Rent paid to individual by companies)

 

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On 02 April 2025 at 13:18 Report
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Master in Accounts & high court Advocate
9610 Points Joined December 2011

For FY 2025-26, the TDS rates and thresholds for domestic private limited companies are as follows: -

*194J Technical Services and Professional Services*: The TDS rate is 10% if the payment exceeds ₹30,000 in a financial year.¹ -

 *194C (Contractors and Sub-Contractors)*: The TDS rate is 1% for contracts and 2% for sub-contracts, if the payment exceeds ₹2,50,000 in a financial year for contractors and ₹50,000 for sub-contractors. -

 *194I (Rent)*: The TDS rate is 10% if the rent paid to an individual exceeds ₹2,40,000 in a financial year.

 Additionally, the threshold limits for TDS have been increased from April 1, 2025, as per the Budget 2025 announcements.

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On 02 April 2025 at 14:12
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Accountant
64 Points Joined November 2014

Hi,

194J technical is it 2% or 10%. Also threshold is 50000 or 30000.

194I - is it 50000 per month or 240000 per year 

 

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On 02 April 2025 at 17:38
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Accountant
64 Points Joined November 2014

Please reply

 

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On 05 April 2025 at 16:12
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Master in Accounts & high court Advocate
9610 Points Joined December 2011

TDS Rates and Thresholds for 194J and 194I *194J Technical Services* - *TDS Rate*: 2% for technical services, 10% for professional services - *Threshold*: ₹30,000 per financial year *194I Rent Payments* - *TDS Rate*: 2% for individuals/HUFs, 10% for others - *Threshold*: ₹50,000 per month for individuals/HUFs, ₹2,40,000 per year for others Key Considerations - *PAN Requirement*: If the payee doesn't provide a PAN, the TDS rate increases to 20% - *Applicability*: Section 194J applies to payments for professional and technical services, royalties, and non-compete fees - *Compliance*: Failure to comply with TDS regulations can result in penalties and interest charges.

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On 05 April 2025 at 21:38

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