TDS Rate Chart FY 2025-26

Section-wise TDS deduction rates, threshold limits, and key notes for FY 2025-26 (AY 2026-27). Covers 30+ sections including 194A, 194C, 194J, 194H, 194I.

TDS Calculator →Income Tax Slabs

Important Notes

•+20% surcharge if PAN is not submitted (Section 206AA) — rate is higher of 20% or 2× applicable rate.
•Form 15G/15H: Individuals below taxable income can submit to prevent TDS (194A, 194I, 194J etc.).
•TDS return due dates: Q1 (Jul 31), Q2 (Oct 31), Q3 (Jan 31), Q4 (May 31).
•TDS deposited by 7th of the following month (except March — 30th April).

Section-wise TDS Rates

FY 2025-26 (April 1, 2025 – March 31, 2026)

Section	Nature of Payment	Threshold	Rate	Notes
192	Salary	Basic exemption	Slab rates	Employer deducts based on estimated annual salary
192A	EPF withdrawal (< 5 yrs service)	₹50,000	10%	20% if no PAN
193	Interest on Securities	₹10,000	10%	Debentures, govt securities
194	Dividend	₹5,000	10%	By domestic companies
194A	Interest (other than securities)	₹50,000 (bank/post) / ₹5,000 (others)	10%	Seniors: ₹1,00,000 threshold (bank)
194B	Lottery / Crossword Winnings	₹10,000	30%	TDS on each payment
194BB	Horse Race Winnings	₹10,000	30%
194C	Contractor / Sub-contractor	₹30,000 (single) / ₹1,00,000 (aggregate)	1% (individual) / 2% (company)	No TDS if Form 15G/H submitted
194D	Insurance Commission	₹15,000	5%	10% if payee is company
194DA	Life Insurance Maturity Payment	₹1,00,000	5%	On taxable portion only (net of premium)
194G	Commission on Lottery Tickets	₹15,000	5%
194H	Commission / Brokerage	₹15,000	5%	Insurance agents: NIL under 194H
194I(a)	Rent — Plant, Machinery, Equipment	₹2,40,000 p.a.	2%
194I(b)	Rent — Land, Building, Furniture	₹2,40,000 p.a.	10%
194IA	Transfer of Immovable Property	₹50,00,000	1%	Buyer deducts TDS at time of purchase
194IB	Rent by Individual/HUF (non-audit)	₹50,000 per month	5%	One-time TDS for entire FY, due in March
194IC	Joint Development Agreement (JDA)	Nil	10%	On monetary consideration to landowner
194J	Professional / Technical Fees	₹30,000	10% (professional) / 2% (technical)	Doctors, consultants, lawyers — 10%. Call centre, technical services — 2%
194K	Income from Mutual Fund Units	₹5,000	10%
194LA	Compensation — Immovable Property Compulsory Acquisition	₹2,50,000	10%
194LB	Income from Infrastructure Bonds	Nil	5%	NRIs only
194LD	Interest on Rupee-denominated bonds / Govt Securities (FII/QFI)	Nil	5%
194M	Payment by Individual/HUF (non-audit) to contractor/professional	₹50,00,000 p.a.	5%	Covers 194C/194H/194J where individual not required to audit
194N	Cash withdrawal from bank	₹1 crore (normal) / ₹20L (non-ITR filer)	2% / 5%	5% for non-filers on ₹20L–₹1Cr; 2% above ₹1Cr
194O	E-commerce operator payment to participant	₹5,00,000 (for individual/HUF with PAN/Aadhaar)	1%
194P	Senior citizen (75+) with pension & interest — bank deducts	Nil (if only pension + bank interest)	Slab rates	Bank deducts based on declaration; return not required
194Q	Purchase of goods	₹50,00,000 (turnover > ₹10 Cr)	0.1%	Buyer deducts at time of credit/payment. Not applicable if TCS under 206C(1H) applies.
194R	Benefit/perquisite (non-cash/cash)	₹20,000	10%	Gifting goods, sponsorships, dealer incentives, etc.
194S	Transfer of Virtual Digital Assets (crypto/NFT)	₹50,000 (specified) / ₹10,000 (others)	1%	Buyer deducts
206AA	Default — no PAN	—	Higher of: 20% OR twice the applicable rate	Mandatory PAN submission avoids this

Rates shown are for resident Indians with valid PAN. Higher rates apply under Section 206AA when PAN is absent. Always verify with the latest CBDT circulars.

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