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Finance Act 2025 · FY 2026-27
TDS Rate Chart
All major TDS sections — 192 to 196D — with threshold limits, individual/HUF rates, company/other rates, and practical notes. Search by section number, payment type, or keyword.
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39 sections
| Section | Payee | Nature of Payment | Threshold | Ind / HUF Rate | Co / Other Rate | Key Notes |
|---|---|---|---|---|---|---|
| Sec 192 | Resident | Salary | Taxable limit | Per slab | Per slab | Deductor must estimate total income for year. No TDS if income below basic exemption. |
| Sec 192A | Resident | PF withdrawal before 5 years of service | ₹50,000 | 10% | 10% | If PAN not furnished: 20%. Exempt if withdrawn after 5 years. |
| Sec 193 | Resident | Interest on securities (debentures, listed bonds) | ₹10,000 (listed); ₹5,000 (others) | 10% | 10% | No TDS on interest on government securities in certain cases. |
| Sec 194 | Resident | Dividend from domestic company | ₹5,000 | 10% | 10% | Includes deemed dividend. No TDS on dividends paid to LIC, GIC, etc. |
| Sec 194A | Resident | Interest other than on securities (banks) | ₹50,000 (senior citizens); ₹40,000 (others) | 10% | 10% | Senior citizen threshold ₹50,000 p.a. per bank/branch. |
| Sec 194A | Resident | Interest other than on securities (non-banks) | ₹5,000 | 10% | 10% | Applies to co-op societies, companies, firms etc. paying interest. |
| Sec 194B | Any | Winnings from lottery, crossword puzzle, card games or other games | ₹10,000 per transaction | 30% | 30% | No threshold aggregation; each transaction evaluated separately. |
| Sec 194BA | Any | Winnings from online games | Nil (net winnings at year-end / withdrawal) | 30% | 30% | TDS on net winnings computed at end of year or on withdrawal. |
| Sec 194BB | Any | Winnings from horse races | ₹10,000 per transaction | 30% | 30% | Applies to licensed bookmakers and race course operators. |
| Sec 194C | Resident | Payment to contractors / sub-contractors | ₹30,000 (single); ₹1,00,000 (aggregate in FY) | 1% | 2% | Lower 1% for individual/HUF payees. 2% for companies/firms. |
| Sec 194D | Resident | Insurance commission | ₹15,000 | 5% | 10% | Applies to commission paid by insurance company to agents. |
| Sec 194DA | Resident | Payment on maturity of life insurance policy (taxable portion) | ₹1,00,000 | 5% | 5% | TDS on income (difference) component, not entire proceeds. |
| Sec 194E | Non-Resident | Payment to non-resident sportsman / sports association / entertainer | Nil | 20% | 20% | Plus applicable surcharge and H&E Cess. |
| Sec 194EE | Resident | Payments from National Savings Scheme (NSS) on withdrawal | ₹2,500 | 10% | 10% | |
| Sec 194G | Resident | Commission on sale of lottery tickets | ₹15,000 | 5% | 5% | |
| Sec 194H | Resident | Commission or brokerage (other than insurance commission) | ₹15,000 | 5% | 5% | Excludes commission covered under Sec 194D. |
| Sec 194I(a) | Resident | Rent — Plant, machinery or equipment | ₹2,40,000 per year | 2% | 2% | Applies to all payers (individual/HUF only if liable to tax audit). |
| Sec 194I(b) | Resident | Rent — Land, building, furniture or fittings | ₹2,40,000 per year | 10% | 10% | For residential / commercial property rent paid to resident. |
| Sec 194IA | Resident | Payment on transfer of immovable property (buyer deducts) | ₹50,00,000 | 1% | 1% | Buyer deducts TDS. Applies to agricultural land in rural area? No. |
| Sec 194IB | Resident | Rent paid by individual / HUF (not subject to tax audit) | ₹50,000 per month | 5% | — | Deducted once a year (March) or when property is vacated. Not for companies. |
| Sec 194IC | Resident | Monetary consideration under Joint Development Agreement (JDA) | Nil | 10% | 10% | Paid to individual / HUF only. Part of JDA where landowner gets consideration. |
| Sec 194J(a) | Resident | Fees for technical services / royalty for software sale/distribution | ₹30,000 | 2% | 2% | Reduced rate of 2% for technical services (not professional). Software royalty: 2%. |
| Sec 194J(b) | Resident | Professional services fees / royalties / non-compete fees / director remuneration | ₹30,000 | 10% | 10% | Applies to lawyers, doctors, architects, CAs, etc. Also directors' non-salary remuneration. |
| Sec 194K | Resident | Income from mutual fund units (dividend) | ₹5,000 | 10% | 10% | |
| Sec 194LA | Resident | Compensation on compulsory acquisition of immovable property | ₹2,50,000 | 10% | 10% | Exempted: agricultural land in rural area. No TDS on such payments. |
| Sec 194LB | Non-Resident | Interest income from infrastructure bonds to non-resident / foreign company | Nil | 5% | 5% | Plus surcharge and cess. |
| Sec 194LC | Non-Resident | Interest on ECB / long-term bonds in foreign currency | Nil | 4% | 4% | Reduced rate; subject to conditions. Plus surcharge and cess. |
| Sec 194LD | Non-Resident | Interest on government securities / rupee-denominated bonds (FPI) | Nil | 5% | 5% | Applies to FPIs. Plus surcharge and cess. |
| Sec 194M | Resident | Professional/technical or contractor payments by individual/HUF (not audit-liable) | ₹50,00,000 in FY | 5% | — | Only for individual/HUF deductors not subject to tax audit. Sec 194C/194J don't apply then. |
| Sec 194N | Any | Cash withdrawal from bank / post office / co-op bank | ₹1 Cr (ITR filer); ₹20 lakh (non-filer) | 2%/5% | 2%/5% | 2% for ITR filers (on excess over ₹1 Cr); 5% for non-filers (on excess over ₹20 lakh). |
| Sec 194O | Resident | Payments to e-commerce participants through digital platform | ₹5,00,000 (individual/HUF only) | 1% | 1% | E-commerce operator deducts. Nil threshold for companies/firms. |
| Sec 194Q | Resident | Purchase of goods (buyer with turnover > ₹10 Cr deducts) | ₹50,00,000 per seller per FY | 0.1% | 0.1% | Not applicable if TCS u/s 206C(1H) or TDS u/s 194O applies to the same transaction. |
| Sec 194R | Resident | Benefit or perquisite arising from business or profession | ₹20,000 per recipient per FY | 10% | 10% | If benefit is in kind, payer must bear the TDS or ensure deductee pays it. |
| Sec 194S | Any | Payment for Virtual Digital Assets (crypto, NFTs, etc.) | ₹10,000 (specified persons); ₹50,000 (others) | 1% | 1% | "Specified persons" = those with turnover > ₹1 Cr (business) or ₹50L (profession). |
| Sec 195 | Non-Resident | All payments / remittances to non-residents (various income types) | Nil (if income is chargeable to tax) | 30%+ | 40%+ | Rate varies by income type. DTAA may provide lower rate with Form 10F/Tax Residency Certificate. |
| Sec 196A | Non-Resident | Income from units of mutual fund / UTI to non-resident | Nil | 20% | 20% | Plus surcharge and cess. |
| Sec 196B | Non-Resident | Income (incl. LTCG) from units of offshore funds | Nil | 10% | 10% | Plus surcharge and cess. |
| Sec 196C | Non-Resident | Income from foreign currency bonds / GDR / shares (incl. LTCG/STCG) | Nil | 20% | 20% | Plus surcharge and cess. |
| Sec 196D | Non-Resident | Income of Foreign Portfolio Investor (FPI) from securities | Nil | 20% | 20% | Excludes LTCG/STCG covered under Sec 112A / 111A. Plus surcharge and cess. |
Surcharge & Cess
For resident payments, TDS is deducted at base rate only (no surcharge/cess). For non-resident payments (Sec 195 onwards), surcharge and 4% H&E Cess are added.
Higher Rate — No PAN
If deductee does not furnish PAN, TDS is deducted at the higher of: (a) prescribed rate, or (b) 20% (Sec 206AA).
Lower Deduction Certificate
Deductees can apply to AO for a certificate allowing lower/nil TDS deduction under Sec 197 of the Income Tax Act.
Form 15G / 15H
Individuals/HUFs can submit Form 15G (below 60) or Form 15H (senior citizens) for nil TDS if income is below taxable limit.
Disclaimer: TDS rates shown are as per Finance Act 2025 (FY 2025-26). Rates for FY 2026-27 should be verified against Finance Act 2026. This table is for reference only. Consult a qualified CA for TDS compliance advice.