TDS Rate Lookup
Complete TDS rate reference for FY 2025-26 (Tax Year 2026-27). Search any section, filter by category, and click a row for detailed guidance on when to deduct, deposit deadlines, and forms to file.
TDS rates shown are for FY 2025-26 (Tax Year 2026-27) under the Income Tax Act. Rates may be higher if the deductee has not filed ITR for the past 2 years and TDS/TCS exceeds ₹50,000 in those years (Section 206AB). Always verify applicability before deducting.
Showing 26 of 26 TDS sections
| Section | Nature of Payment | Threshold | Individual | Company | No PAN | |
|---|---|---|---|---|---|---|
| 192 | SalarySalary | Slab-based (basic exemption limit) | Slab rates | N/A | N/A | |
| 194A | Interest other than on securities (Banks/Post Office/Co-op Banks)Interest | ₹40,000 per FY (₹50,000 for senior citizens aged 60+) | 10% | 10% | 20% | |
| 194A | Interest other than on securities (Other than banks)Interest | ₹5,000 per FY | 10% | 10% | 20% | |
| 194B | Winnings from lottery, crossword puzzle, card game or other game of any sortOthers | ₹10,000 per transaction | 30% | 30% | 30% | |
| 194BB | Winnings from horse raceOthers | ₹10,000 per transaction | 30% | 30% | 30% | |
| 194C | Contractor payment (single transaction)Others | ₹30,000 per transaction | 1% | 2% | 20% | |
| 194C | Contractor payment (aggregate in FY)Others | ₹1,00,000 aggregate in a financial year | 1% | 2% | 20% | |
| 194D | Insurance commissionCommission | ₹15,000 per FY | 5% | 10% | 20% | |
| 194DA | Life insurance policy payout (maturity/surrender)Others | ₹1,00,000 per FY | 5% | 5% | 20% | |
| 194E | Payment to non-resident sportsperson or sports associationOthers | No threshold (all payments) | 20% | 20% | 20% | |
| 194G | Commission on lottery ticketsCommission | ₹15,000 per FY | 5% | 5% | 20% | |
| 194H | Commission or brokerageCommission | ₹15,000 per FY | 5% | 5% | 20% | |
| 194I(a) | Rent — Plant, Machinery & EquipmentRent | ₹2,40,000 per FY | 2% | 2% | 20% | |
| 194I(b) | Rent — Land, Building or FurnitureRent | ₹2,40,000 per FY | 10% | 10% | 20% | |
| 194IA | Payment on transfer of immovable property (sale consideration)Others | ₹50,00,000 per transaction | 1% | 1% | 20% | |
| 194IB | Rent paid by individual/HUF (not subject to tax audit)Rent | ₹50,000 per month | 5% | N/A | 20% | |
| 194J(a) | Fees for technical services / Call center servicesProfessional | ₹30,000 per FY | 2% | 2% | 20% | |
| 194J(b) | Fees for professional services / Non-compete fees / Royalty on filmProfessional | ₹30,000 per FY | 10% | 10% | 20% | |
| 194K | Income from mutual fund unitsInterest | No threshold (all distributions) | 10% | 10% | 20% | |
| 194LA | Compensation for compulsory acquisition of immovable propertyOthers | ₹2,50,000 per FY | 10% | 10% | 20% | |
| 194N | Cash withdrawal from bank/post office/co-op bankOthers | ₹1 crore per FY (₹20 lakh for non-ITR filers in last 3 years) | 2% | 2% | 20% | |
| 194O | Payment to e-commerce participants by e-commerce operatorOthers | ₹5,00,000 per FY (for individual/HUF with PAN/Aadhaar) | 1% | 1% | 5% | |
| 194Q | Purchase of goods by buyer (turnover > ₹10 crore)Others | ₹50,00,000 per seller per FY | 0.1% | 0.1% | 5% | |
| 194R | Benefits or perquisites from business/professionOthers | ₹20,000 per FY per recipient | 10% | 10% | 20% | |
| 194S | Transfer of Virtual Digital Assets (VDA/Crypto)Others | ₹50,000 per FY (specified persons); ₹10,000 per FY (others) | 1% | 1% | 20% | |
| 195 | Payments to non-residents (interest, royalty, technical fees, LTCG, etc.)Others | No threshold | As per DTAA / Prescribed rate | As per DTAA / Prescribed rate | As applicable |
192Salary
Salary
Slab-based (basic exemption limit)
Individual
Slab ratesCompany
N/ANo PAN
N/A194AInterest
Interest other than on securities (Banks/Post Office/Co-op Banks)
₹40,000 per FY (₹50,000 for senior citizens aged 60+)
Individual
10%Company
10%No PAN
20%194AInterest
Interest other than on securities (Other than banks)
₹5,000 per FY
Individual
10%Company
10%No PAN
20%194BOthers
Winnings from lottery, crossword puzzle, card game or other game of any sort
₹10,000 per transaction
Individual
30%Company
30%No PAN
30%194BBOthers
Winnings from horse race
₹10,000 per transaction
Individual
30%Company
30%No PAN
30%194COthers
Contractor payment (single transaction)
₹30,000 per transaction
Individual
1%Company
2%No PAN
20%194COthers
Contractor payment (aggregate in FY)
₹1,00,000 aggregate in a financial year
Individual
1%Company
2%No PAN
20%194DCommission
Insurance commission
₹15,000 per FY
Individual
5%Company
10%No PAN
20%194DAOthers
Life insurance policy payout (maturity/surrender)
₹1,00,000 per FY
Individual
5%Company
5%No PAN
20%194EOthers
Payment to non-resident sportsperson or sports association
No threshold (all payments)
Individual
20%Company
20%No PAN
20%194GCommission
Commission on lottery tickets
₹15,000 per FY
Individual
5%Company
5%No PAN
20%194HCommission
Commission or brokerage
₹15,000 per FY
Individual
5%Company
5%No PAN
20%194I(a)Rent
Rent — Plant, Machinery & Equipment
₹2,40,000 per FY
Individual
2%Company
2%No PAN
20%194I(b)Rent
Rent — Land, Building or Furniture
₹2,40,000 per FY
Individual
10%Company
10%No PAN
20%194IAOthers
Payment on transfer of immovable property (sale consideration)
₹50,00,000 per transaction
Individual
1%Company
1%No PAN
20%194IBRent
Rent paid by individual/HUF (not subject to tax audit)
₹50,000 per month
Individual
5%Company
N/ANo PAN
20%194J(a)Professional
Fees for technical services / Call center services
₹30,000 per FY
Individual
2%Company
2%No PAN
20%194J(b)Professional
Fees for professional services / Non-compete fees / Royalty on film
₹30,000 per FY
Individual
10%Company
10%No PAN
20%194KInterest
Income from mutual fund units
No threshold (all distributions)
Individual
10%Company
10%No PAN
20%194LAOthers
Compensation for compulsory acquisition of immovable property
₹2,50,000 per FY
Individual
10%Company
10%No PAN
20%194NOthers
Cash withdrawal from bank/post office/co-op bank
₹1 crore per FY (₹20 lakh for non-ITR filers in last 3 years)
Individual
2%Company
2%No PAN
20%194OOthers
Payment to e-commerce participants by e-commerce operator
₹5,00,000 per FY (for individual/HUF with PAN/Aadhaar)
Individual
1%Company
1%No PAN
5%194QOthers
Purchase of goods by buyer (turnover > ₹10 crore)
₹50,00,000 per seller per FY
Individual
0.1%Company
0.1%No PAN
5%194ROthers
Benefits or perquisites from business/profession
₹20,000 per FY per recipient
Individual
10%Company
10%No PAN
20%194SOthers
Transfer of Virtual Digital Assets (VDA/Crypto)
₹50,000 per FY (specified persons); ₹10,000 per FY (others)
Individual
1%Company
1%No PAN
20%195Others
Payments to non-residents (interest, royalty, technical fees, LTCG, etc.)
No threshold
Individual
As per DTAA / Prescribed rateCompany
As per DTAA / Prescribed rateNo PAN
As applicableImportant Notes
- Surcharge and Health & Education Cess (4%) may be applicable on TDS for certain payments.
- Section 206AB: If deductee has not filed ITR for 2 consecutive years and TDS/TCS > ₹50,000, higher TDS (2x or 5%, whichever is higher) applies.
- DTAA benefit can reduce TDS for non-residents. Require Form 10F, TRC, and declaration from payee.
- Deductees can apply for lower/nil TDS certificate under Section 197 from the Income Tax Department.
- Form 15G (for individuals below 60) and Form 15H (for senior citizens) can prevent TDS deduction if total income is below taxable limit.
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