{"id":430,"date":"2025-02-05T16:02:30","date_gmt":"2025-02-05T10:32:30","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=430"},"modified":"2025-06-26T15:56:13","modified_gmt":"2025-06-26T10:26:13","slug":"tds-rates","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/tds-rates\/","title":{"rendered":"TDS Rates: Updated Chart As Per Budget 2025"},"content":{"rendered":"\n<p>TDS rates are the percentages at which tax is deducted from various types of payments made to individuals or entities.<\/p>\n\n\n\n<p>The concept of TDS was introduced with an aim to collect tax from the source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct TDS and remit the same into the account of the Central Government.<\/p>\n\n\n\n<p>There are various provisions of Tax Deduction at Source with different thresholds and multiple rates between 0.1%, 1%, 2%, 5%, 10%, 20%, 30% and above.<\/p>\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/07\/tdsrates-1024x538.jpg\" alt=\"TDS Rates\" title=\"TDS Rates\"\/><\/figure>\n\n\n<p>To make tax compliance easy and improve ease of doing business, the government planned to reduce some TDS rates.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#Reduced_TDS_Rates_Applicable_from_1st_Oct_2024\" >Reduced TDS Rates Applicable from 1st Oct 2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#Updated_TDS_Threshold_For_FY_2025-26\" >Updated TDS Threshold For FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#TDS_Rates_For_The_FY_2024-25_and_2025-26\" >TDS Rates For The FY 2024-25 and 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#TDS_Certificate\" >TDS Certificate<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#Different_types_of_Certificate\" >Different types of Certificate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#TDS_Return_Forms\" >TDS Return Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reduced_TDS_Rates_Applicable_from_1st_Oct_2024\"><\/span>Reduced TDS Rates Applicable from 1st Oct 2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Section<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Present TDS Rate<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Proposed TDS Rate<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194DA &#8211; Payment in respect of life insurance policy<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194G \u2013 Commission etc on sale of lottery tickets<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194H &#8211; Payment of commission or brokerage<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194-IB &#8211; Payment of rent by certain individuals or HUF<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194M &#8211; Payment of certain sums by certain individuals or Hindu undivided family<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194-O &#8211; Payment of certain sums by e-commerce operator to e-commerce participant<\/td><td class=\"has-text-align-center\" data-align=\"center\">1%<\/td><td class=\"has-text-align-center\" data-align=\"center\">0.1%<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194F relating to payments on account of repurchase of units by Mutual Fund or Unit Trust of India<\/td><td class=\"has-text-align-center\" data-align=\"center\">Proposed to be omitted<\/td><td class=\"has-text-align-center\" data-align=\"center\">Proposed to be omitted<br>w.e.f. 1-10-2024<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Section 194D \u2013 Payment of insurance commission (in case of person other than company)<\/td><td class=\"has-text-align-center\" data-align=\"center\">5%<\/td><td class=\"has-text-align-center\" data-align=\"center\">2%<br>w.e.f. 1-4-2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>However, there will be no changes in certain sections. The unchanged TDS rates include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salary<\/li>\n\n\n\n<li>Virtual digital assets<\/li>\n\n\n\n<li>Winnings from lottery, etc.<\/li>\n\n\n\n<li>Race horses<\/li>\n\n\n\n<li>Payments related to the transfer of immovable property<\/li>\n\n\n\n<li>Payments to non-residents<\/li>\n\n\n\n<li>Contracts<\/li>\n<\/ul>\n\n\n\n<p>These specific sections will continue to maintain with their current rates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Updated_TDS_Threshold_For_FY_2025-26\"><\/span>Updated TDS Threshold For FY 2025-26<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Section<\/strong><\/td><td><strong>Current Threshold <br>For FY 24-25<\/strong><\/td><td><strong>Proposed Threshold<br>For FY 25-26<\/strong><\/td><\/tr><tr><td>193 &#8211; Interest on securities<\/td><td>Nil<\/td><td>Rs. 10,000\/-<\/td><\/tr><tr><td>194A &#8211; Interest other than Interest on securities<\/td><td>(i) Rs. 50,000\/- for senior citizen;<br>(ii) Rs. 40,000\/- in case of others<br>when payer is bank, cooperative society and post office;<br>(iii) Rs. 5,000\/- in other cases;<\/td><td>(i) Rs. 1,00,000\/- for senior citizen;<br>(ii) Rs. 50,000\/- in case of others<br>when payer is bank, co-operative society and post office;<br>(iii) Rs. 10,000\/- in other cases;<\/td><\/tr><tr><td>194 &#8211; Dividend for an individual shareholder<\/td><td>Rs. 5,000\/-<\/td><td>Rs. 10,000\/-<\/td><\/tr><tr><td>194K &#8211; Income in respect of units of a mutual fund or specified company or undertaking<\/td><td>Rs. 5,000\/-<\/td><td>Rs. 10,000\/-<\/td><\/tr><tr><td>194B &#8211; Winnings from lottery, crossword puzzle, etc.<br>194BB &#8211; Winnings from horse race<\/td><td>Aggregate of amounts exceeding Rs. 10,000\/-during the financial year<\/td><td>Rs. 10,000\/- in respect of a single transaction<\/td><\/tr><tr><td>194D &#8211; Insurance commission<\/td><td>Rs. 15,000\/-<\/td><td>Rs. 20,000\/-<\/td><\/tr><tr><td>194G &#8211; Income by way of commission, prize etc. on lottery tickets<\/td><td>Rs. 15,000\/-<\/td><td>Rs. 20,000\/-<\/td><\/tr><tr><td>194H &#8211; Commission or brokerage<\/td><td>Rs. 15,000\/-<\/td><td>Rs. 20,000\/-<\/td><\/tr><tr><td>194-I Rent<\/td><td>Rs. 2,40,000\/- during the financial year<\/td><td>Rs. 50,000\/- per month or part of a month<\/td><\/tr><tr><td>194J &#8211; Fee for professional or technical services<\/td><td>Rs. 30,000\/-<\/td><td>Rs. 50,000\/-<\/td><\/tr><tr><td>194LA &#8211; Income by way of enhanced compensation<\/td><td>Rs. 2,50,000\/-<\/td><td>5,00,000\/-<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>TDS provisions have various thresholds of amount of payment or amount of income, beyond which tax is required be deducted. It is proposed to rationalize these thresholds as below \u2013<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Rates_For_The_FY_2024-25_and_2025-26\"><\/span>TDS Rates For The FY 2024-25 and 2025-26<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Section<\/strong><\/td><td><strong>Nature of Payment<\/strong><\/td><td><strong>Threshold Limit (Rs)<\/strong><\/td><td><strong>TDS Rate (%)<\/strong><\/td><\/tr><tr><td>192<\/td><td>Payment of salary<\/td><td>Basic exemption limit<\/td><td>Normal Slab Rate<\/td><\/tr><tr><td>192A<\/td><td>Premature EPF withdrawal<\/td><td>50000<\/td><td>10% , Without a PAN number is now 20%<\/td><\/tr><tr><td>193<\/td><td>Interest on securities<\/td><td>10000<\/td><td>10%<\/td><\/tr><tr><td>194<\/td><td>Payment of any dividend<\/td><td>5000<\/td><td>10%<\/td><\/tr><tr><td>194A<\/td><td>Interest other than &#8220;Interest on securities&#8221;<\/td><td>(i) Rs. 50,000 for senior citizen; <strong>w.e.f. 1st April 2025 Rs. 1,00,000<\/strong><br>(ii) Rs. 40,000 in case of others; <strong>w.e.f. 1st April 2025 Rs. 50,000<\/strong><br>when payer is bank, cooperative society and post office<\/td><td>10%<\/td><\/tr><tr><td>194A<\/td><td>Interest other than &#8220;Interest on securities&#8221; u\/s 193<\/td><td>5000; <strong>w.e.f. 1st April 2025 Rs. 10,000<\/strong><\/td><td>10%<\/td><\/tr><tr><td>194B<\/td><td>Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort<\/td><td>Aggregate of amounts exceeding Rs. 10,000 during the financial year;<br><strong>w.e.f. 1st April 2025 Rs. 10,000 in respect of a single transaction<\/strong><\/td><td>30%<\/td><\/tr><tr><td>194BA<\/td><td>Income from online games<\/td><td>NA<\/td><td>30%<\/td><\/tr><tr><td>194BB<\/td><td>Income from horse races<\/td><td>Aggregate of amounts exceeding Rs. 10,000 during the financial year;<br><strong>w.e.f. 1st April 2025 Rs. 10,000 in respect of a single transaction<\/strong><\/td><td>30%<\/td><\/tr><tr><td>194C<\/td><td>Payment to contractor\/sub-contractor (HUF\/Individuals)<\/td><td>Single contractor payment 30,000 Aggregate contractor payment 1,00,000<\/td><td>1%<\/td><\/tr><tr><td>194C<\/td><td>Payment to contractor\/sub-contractor (Others)<\/td><td>Single contractor payment 30,000 Aggregate contractor payment 1,00,000<\/td><td>2%<\/td><\/tr><tr><td>194D<\/td><td>Income of foreign Institutional Investors from securities<\/td><td>NA<\/td><td>20%<\/td><\/tr><tr><td>194D<\/td><td>Insurance commission (Domestic Companies)<\/td><td>15000; <strong>w.e.f. 1st April 2025 Rs. 20,000<\/strong><\/td><td>10%<\/td><\/tr><tr><td>194D<\/td><td>Insurance commission (Other than companies)<\/td><td>15000; <strong>w.e.f. 1st April 2025 Rs. 20,000<\/strong><\/td><td>5% <br><strong>2% w.e.f. 1st Apr 2025<\/strong><\/td><\/tr><tr><td>194DA<\/td><td>Payment in respect of life insurance policy<\/td><td>1,00,000<\/td><td>5% <br><strong>2% w.e.f. 1st Oct 2024<\/strong><\/td><\/tr><tr><td>194E<\/td><td>Payment to non-resident sportsmen\/sports association<\/td><td>NA<\/td><td>20%<\/td><\/tr><tr><td>194EE<\/td><td>Payment in respect of deposit under National Savings scheme<\/td><td>2500<\/td><td>10%<\/td><\/tr><tr><td>194F<\/td><td>Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India<\/td><td>NA<\/td><td><strong>20% Provisions of this section are not applicable w.e.f. 1-10-2024<\/strong><\/td><\/tr><tr><td>194G<\/td><td>Commission, etc., on sale of lottery tickets<\/td><td>15000; <strong>w.e.f. 1st April 2025 Rs. 20,000<\/strong><\/td><td>5% <br><strong>2% w.e.f. 1st Oct 2024<\/strong><\/td><\/tr><tr><td>194H<\/td><td>Commission or brokerage<\/td><td>15000; <strong>w.e.f. 1st April 2025 Rs. 20,000<\/strong><\/td><td>5% <br><strong>2% w.e.f. 1st Oct 2024<\/strong><\/td><\/tr><tr><td>194-I<\/td><td>Rent &#8211; Plant &amp; Machinery<\/td><td>2,40,000 during the<br>financial year; <strong>w.e.f. 1st April 2025 Rs. 6,00,000<\/strong><\/td><td>2%<\/td><\/tr><tr><td>194-I<\/td><td>Rent &#8211; Land or building or furniture or fitting<\/td><td>2,40,000<\/td><td>10%<\/td><\/tr><tr><td>194-IA<\/td><td>Payment for transfer of immovable property other than agricultural land<\/td><td>50,00,000<\/td><td>1%<\/td><\/tr><tr><td>194-IB<\/td><td>Payment of rent by individual or HUF not liable to tax audit<\/td><td>50000<\/td><td>5% <br><strong>2% w.e.f. 1st Oct 2024<\/strong><\/td><\/tr><tr><td>194-IC<\/td><td>Payment that are made under Joint Development Agreement (JDA) to Individual\/HUF<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>194J<\/td><td>Fees for professional or technical services<\/td><td><\/td><td><\/td><\/tr><tr><td>194J<\/td><td>Amount paid towards fees for technical services<\/td><td>30000; <strong>w.e.f. 1st April 2025 Rs. 50,000<\/strong><\/td><td>2%<\/td><\/tr><tr><td>194J<\/td><td>Amount paid as royalty for sale\/distribution\/exhibition of cinematographic films<\/td><td>30000; <strong>w.e.f. 1st April 2025 Rs. 50,000<\/strong><\/td><td>2%<\/td><\/tr><tr><td>194J<\/td><td>Amount paid by way of fee for professional services<\/td><td>30000; <strong>w.e.f. 1st April 2025 Rs. 50,000<\/strong><\/td><td>10%<\/td><\/tr><tr><td>194K<\/td><td>Income in respect of units of a mutual fund or specified company or undertaking<\/td><td>Rs. 5,000; <strong>w.e.f. 1st April 2025 Rs. 10,000<\/strong><\/td><td>10%<\/td><\/tr><tr><td>194LA<\/td><td>Payment of compensation on acquisition of certain immovable property<\/td><td>2,50,000; <strong>w.e.f. 1st April 2025 Rs.5,00,000<\/strong><\/td><td>10%<\/td><\/tr><tr><td>194LB<\/td><td>Payment of interest on infrastructure bonds to Non-Resident Indians<\/td><td>NA<\/td><td>5%<\/td><\/tr><tr><td>194LC<\/td><td>Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds<\/td><td>NA<\/td><td>5% or 4% or 9%<\/td><\/tr><tr><td>194LD<\/td><td>Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor<\/td><td>NA<\/td><td>5%<\/td><\/tr><tr><td>194LBA(1)<\/td><td>Certain income distributed by a business trust among its unit holder<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>194LBA(2)<\/td><td>Interest income of a business trust from SPV distribution to its unit holders<\/td><td>NA<\/td><td>5%<\/td><\/tr><tr><td>194LBA(2)<\/td><td>Dividend income of a business trust from SPV, in which it holds the entire share capital exempt the capital held by the government, and distribution to its unitholders<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>194LBA(3)<\/td><td>Rental income payment of assets owned by the business trust to the unitholders of such business trust<\/td><td>NA<\/td><td>30%<\/td><\/tr><tr><td>194LBA(3)<\/td><td>Rental income payment of assets owned by the business trust to the unitholders of such business trust<\/td><td>NA<\/td><td>40%<\/td><\/tr><tr><td>194LBB<\/td><td>Investment fund paying an income to a unit holder<\/td><td>NA<\/td><td>10% , Non Resident 30% Foreign Company 40%<\/td><\/tr><tr><td>194LBC<\/td><td>Income in respect of investment made in a securitisation trust<\/td><td>NA<\/td><td>Individual &#8211; 25%or HUF &#8211; 25% , Domestic Company &#8211; 10%, NRI &#8211; 30% , Foreign Company &#8211; 40%<\/td><\/tr><tr><td>194M<\/td><td>Payments by Individual\/HUF not liable to deduct TDS under Section 194C, 194H, and 194J<\/td><td>50,00,000<\/td><td>5% <br><strong>2% w.e.f. 1st Oct 2024<\/strong><\/td><\/tr><tr><td>194N<\/td><td>Cash withdrawal exceeding a certain amount<\/td><td>Co-operative society &#8211; 3 Crore , Others &#8211; 1 crore<\/td><td>2%<\/td><\/tr><tr><td>194N<\/td><td>Cash withdrawal for those persons who have not filed ITR for three previous years immediately preceding the previous year<\/td><td>if exceeds Rs. 20 \/ if exceeds Rs. 1 crore<\/td><td>2% \/ 5%<\/td><\/tr><tr><td><br>194O<br><br><br><\/td><td>Payment by the e-commerce operator to e-commerce participant<\/td><td>5,00,000<\/td><td>1% , Without PAN 5% 0.1% w.e.f. 1st Oct 2024<\/td><\/tr><tr><td>194P<\/td><td>Deduction of tax by specified bank in case of senior citizen having age of 75 or more<\/td><td>Basic exemption limit<\/td><td>Normal tax slab rates<\/td><\/tr><tr><td>194Q<\/td><td>Payments for the purchase of goods<\/td><td>50,00,000<\/td><td>0.1%<\/td><\/tr><tr><td>194R<\/td><td>Perquisite or benefit to a business or profession<\/td><td>20000<\/td><td>10%<\/td><\/tr><tr><td>194S<\/td><td>Payment on transfer of Virtual Digital Asset<\/td><td>Specified Persons- 50,000 , Others- 10,000<\/td><td>1%<\/td><\/tr><tr><td>194T<\/td><td>Payments of salary, remuneration, commission, bonus, or interest to a partner of a firm<\/td><td>if the total payments exceed Rs 20,000 in a financial year w.e.f 01-04-25<\/td><td>10%<\/td><\/tr><tr><td>195<\/td><td>Income in respect of investment made by a Non-resident Indian Citizen<\/td><td>NA<\/td><td>20%<\/td><\/tr><tr><td>195<\/td><td>Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>195<\/td><td>Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>195<\/td><td>Income by way of long-term capital gains as referred to in Section 112A<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>195<\/td><td>Income by way of short-term capital gains referred to in Section 111A<\/td><td>NA<\/td><td>15%<\/td><\/tr><tr><td>195<\/td><td>Any other income by way of long-term capital gains<\/td><td>NA<\/td><td>20%<\/td><\/tr><tr><td>196B<\/td><td>Income from units (including long-term capital gain on transfer of such units) to an offshore fund<\/td><td>NA<\/td><td>10%<\/td><\/tr><tr><td>196C<\/td><td>Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)<\/td><td>NA<\/td><td>10%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Certificate\"><\/span>TDS Certificate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS certificates are to be issued by a person deducting TDS to the assessee from whose TDS was deducted while making payment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_types_of_Certificate\"><\/span>Different types of Certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Certificate<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Filling<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Due date<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Form 16 <br>TDS on salary payment<\/td><td class=\"has-text-align-center\" data-align=\"center\">Yearly<\/td><td class=\"has-text-align-center\" data-align=\"center\">31st May<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Form 16A <br>TDS on non salary payments<\/td><td class=\"has-text-align-center\" data-align=\"center\">Quarterly<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 days from the due date of filling return<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Form 16B <br>TDS on sale of property<\/td><td class=\"has-text-align-center\" data-align=\"center\">Every Transaction<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 days from the due date of filling return<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Form 16C <br>TDS on rent<\/td><td class=\"has-text-align-center\" data-align=\"center\">Every Transaction<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 days from the due date of filling return<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Return_Forms\"><\/span>TDS Return Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Form<\/td><td>Particulars<\/td><td>Due Dates<\/td><\/tr><tr><td>Form 24Q<\/td><td>Quarterly statement for tax deducted at source from \u201cSalaries\u201d<\/td><td>Q1 &#8211; 31st Jul <br>Q2 &#8211; 31st Oct <br>Q3 &#8211; 31st Jan <br>Q4 &#8211; 31st May<\/td><\/tr><tr><td>Form 26Q<\/td><td>Quarterly statement of tax deducted at source in respect of all payments other than \u201cSalaries\u201d<\/td><td>Q1 &#8211; 31st Jul <br>Q2 &#8211; 31st Oct <br>Q3 &#8211; 31st Jan <br>Q4 &#8211; 31st May<\/td><\/tr><tr><td>Form 26QB<\/td><td>Challan cum statement of deduction of tax u\/s 194-IA<\/td><td>30 days from the end of the month in which TDS is deducted<\/td><\/tr><tr><td>Form 26QC<\/td><td>Challan cum statement of deduction of tax u\/s 194-IB<\/td><td>30 days from the end of the month in which TDS is deducted<\/td><\/tr><tr><td>Form 27Q<\/td><td>Quarterly statement of deduction of tax from interest, dividend or any other sum payable to non-residents<\/td><td>Q1 &#8211; 31st Jul <br>Q2 &#8211; 31st Oct <br>Q3 &#8211; 31st Jan <br>Q4 &#8211; 31st May<\/td><\/tr><tr><td>Form 27EQ<\/td><td>Quarterly statement of collection of tax at source (TCS)<\/td><td>Q1 &#8211; 31st Jul <br>Q2 &#8211; 31st Oct <br>Q3 &#8211; 31st Jan <br>Q4 &#8211; 31st May<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>TDS Rate Chart for FY 2024-25 (AY 2025-26) <a href=\"https:\/\/www.caclubindia.com\/articles\/tds-rate-chart-for-fy-2024-25-51456.asp\">Click Here<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1721890446745\"><strong class=\"schema-faq-question\">What are the new TDS changes?<\/strong> <p class=\"schema-faq-answer\">The Finance Bill, 2024 proposes to reduce the TDS rate from 5% to 2%.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1721890478736\"><strong class=\"schema-faq-question\">When will the proposed reduction in TDS rates take effect?<\/strong> <p class=\"schema-faq-answer\">It will came into effect from 1st October 2024<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1721890489832\"><strong class=\"schema-faq-question\">What are the reasons behind the reduction in TDS rates?<\/strong> <p class=\"schema-faq-answer\">The reduction in TDS is to simplify tax compliance and reduce the burden on taxpayers and businesses.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>TDS rates are the percentages at which tax is deducted from various types of payments made to individuals or entities. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":433,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>TDS Rates: Updated Chart As Per Budget 2025 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"TDS provisions have various rates and thresholds amount beyond which tax is required be deducted. 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