| TDS Rate Chart for Financial Year 2025-26 | |||||
| S. No. | Section | Particulars | TDS Rate | Threshold limit | |
| 1 | 192 | Salaries | Applicable on both old and new regime (exclusive of education cess and surcharge) | Old Tax Regime: Rs. 2,50,000 (individual other than senior citizen) Rs. 3,00,000 (Senior Citizens) Rs. 5,00,000 (Super Senior Citizens) New Tax Regime: Rs. 4,00,000 (Irrespective of seniority |
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| 2 | 192A | EPF- Premature Withdrawal | 10% | Rs. 50,000. | |
| 3 | 193 | Interest on securities | 10% | Rs. 10,000. | |
| 4 | 193 | Interest payable to resident individual/HUF on any debenture issued by public company | 10% | Rs. 10,000. | |
| 5 | 194 | Dividend for an individual shareholder | 10% | Rs. 10,000. | |
| 6 | 194A | Interest other than Interest on securities | 10% | Rs. 1,00,000/- for senior citizen Rs. 50,000/- in case of others when payer is bank, cooperative society and post office Rs. 10,000/- in other cases | |
| 7 | 194B | Lottery / Cross Word Puzzles /Card game/gambling/betting of any form or nature | 30% | Rs. 10,000/- in respect of a single transaction | |
| 8 | 194BB | Winnings from horse races | 30% | Rs. 10,000/- in respect of a single transaction | |
| 9 | 194C | Contractor | 1% when payment/credit to an individual or a Hindu undivided family 2% when payment/credit to any person other than an individual or a Hindu undivided family |
a) If sum paid/credited to a contractor in a single payment does not exceed Rs. 30,000. b) If sum paid/credited to contractor in aggregate does not exceed Rs. 1,00,000 during the financial year. |
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| 10 | 194D | Insurance commission paid or payable during the financial year to resident person | 5% if recipient is a resident (other than a company) 10% if recipient is a domestic company | Rs. 20,000 | |
| 11 | 194DA | Sum payable under a life insurance policy (including bonus) to a resident person | 2% | Rs. 1,00,000 | |
| 12 | 194EE | Payments made out of deposits under NSS | 10% | Rs. 2,500. (In case of payment is received by legal heirs no tax shall be deducted.) |
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| 13 | 194G | Commission paid on sale of lottery tickets | 2% | Rs. 20,000 | |
| 14 |
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Commission or brokerage | 2% | Rs. 20,000 (Further no tax to be deducted from commission payable by BSNL/ MTNL to their Public call office franchisees) |
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| 15 | 194-I | Payment of rent in respect of any land or building, furniture or fittings or plant and machinery to a resident person | 2% on rent of plant and machinery 10% on rent of land or building or furniture or fitting |
Rs. 50,000/- per month or part of a month. (No tax deductions shall be made under this section if rent is paid to a business trust, being a real estate investment trust, in respect of any real estate asset, referred to in 10(23FCA), owned directly by such business trust) |
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| 16 | 194-IA | Payment of consideration for purchase of an immovable property (other than agriculture land) to a resident transferor | 1% | Rs. 50 Lakhs. | |
| 17 | 194-IB | Payment of rent of any land or building or both by an individual/HUF [whose books of account are not required to be audited under section 44AB to resident person. | 2% | If amount of rent does not exceed Rs. 50,000 for a month or part of a month. | |
| 18 | 194J | Payment of fee for professional services, fee for technical services, royalty, any sum referred to in section 28(va) to a resident person | 2% if payee is engaged in the business of operation of call center. 2% on sum paid or payable towards fees for technical services; 2% on sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; 10% on Any other sum |
Rs. 50,000. | |
| 19 | 194K | Income in respect of units payable to resident | 10% | Rs. 10,000. | |
| 20 | 194LA | Payment of compensation/enhanced compensation on compulsory acquisition of immovable property (other than Agricultural Land) to a resident person | 10% | Rs. 5,00,000 | |
| 21 | 194M | Sum payable to a person with respect to contractual work, commission, brokerage or for professional services | 2% | Rs. 50 Lakhs. | |
| 22 | 194N | TDS on Cash Withdrawal | 2% when cash deposit is more than 1Cr. * for the persons who have not filed ITR for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR has expired, the TDS rate under this situation shall be : a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs but not exceeding Rs. 1 crore during the previous year; or b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs.1 crore during the previous year. |
If the aggregate amount withdrawn does not exceed Rs. 1 crore during the previous year. Note: (a) The threshold limit shall be Rs. 20 lakh if the person, has not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under 139(1) has expired. (b) The threshold limit of Rs. 1 crore is increased to Rs. 3 crores for the deduction of tax under Section 194N from the withdrawal of cash made by co-operative society. |
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| 23 | 194-O | TDS On Payments Made To E-commerce Participants | 0.10% | Rs. 5 Lakhs | |
| 24 | 194Q | TDS on purchase of Goods | 0.10% | On value in excess of Rs. 50 Lakhs. | |
| 25 | 194R | TDS on benefits or perquisite provided | 10% | Rs. 20,000 | |
| 26 | 194S | TDS on transfer of Virtual Digital Assets | 1% | No tax shall be deducted under this provision in the following circumstance: • If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year. • If the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year. Specified person means: An individual or a HUF who does not have any income under the head profits and gains of business or profession. or if he has it doesnt attract section 44ab of Income Tax Act,1961. |
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| 27 | 194T | Payments to partners of firms | 10% | Rs. 20,000 | |