TDS rate graph for fiscal year 2025-26 and Ay 2026-27

Tax fees deducted at the source (TDS) for fiscal year 2025-26 (Ay 2026-27) describe tax obligations on various payments, including salary, interest, rent, profits and professional rates. TDS in salary (Section 192) follows slab rates, while other payments have specific thresholds. For example, TDS on bank interest (Section 194a) applies beyond ₹ 50,000 for older people and ₹ 10,000 for others at a 10%rate. Lottery profits (section 194b) and online games (section 194BA) are taxed at 30%. Payments to contractors (section 194c) incur 1% of TDS for people and 2% for others if the amount exceeds ₹ 30,000 in a single transaction or ₹ 1,00,000 annually. Rent payments (section 194i) attracts 10% TDS in land and buildings and 2% in plants and machinery. Transactions such as Properties Sale (Section 194ia) that exceed the ₹ 50 Lakh are subject to 1%TDS. The new cash withdrawal limit for cooperative societies under section 194n has increased to ₹ 3 million rupees. Non -residents who gain mutual funds (Section 196a) can now claim lower TDS rates based on tax treaties. In addition, section 206AA prescribes higher TDs rates if PAN is not available. Understanding these TDS rates helps taxpayers guarantee compliance and avoid fines.

TDS section list	Nature of the payment	Limit	Individual or HUF	Others
192	Salary payment	₹ 2,50,000	Slab rates	Slab rates
192a (Note 1)	Retirement of the prematurely/early employee forecasting fund	₹ 50,000	10%	10%
193	Interests obtained in values that include listed obligations and other values	₹ 10,000	10%	10%
194	Payment of dividends by National Co.	₹ 10,000	10%	10%
194a	Interest in Banks or Post Office Deposits	₹ 50,000 ₹ 1,00,000 (older people)	10%	10%
194a	Income income other than values	₹ 10,000	10%	10%
194b	Lottery, puzzle or games (casual income) gains	10,000 in a single transaction	30%	30%
194BA	Online games earnings	–	30%	30%
194bb	Horse racing earnings	10,000 in a single transaction	30%	30%
194c	Payments made to contractors or subcontractors (once)	₹ 30,000	1%	2%
194c	Payments made to contractors or subcontractors of aggregate	₹ 1,00,000	1%	2%
194d	Commission paid for insurance sales to national companies	₹ 20,000	Not applicable	10%
194d	Paid commission on insurance sales to non -domestic companies	₹ 20,000	5%	Not applicable
194DA	Mature of the life insurance policy	₹ 1,00,000	2%	2%
194ee	Payment received from the national savings scheme per individuals	₹ 2,500	10%	10%
194g	Payments or commissions made of the sale of lottery tickets	₹ 20,000	2%	2%
194h	Commission or brokerage rates	₹ 20,000	2%	2%
194i	Rent paid by land, construction or furniture	₹ 50,000 per month, that is, 6,00,000 in a financial year	10%	10%
194i	Plant paid rental and machinery	₹ 50,000 per month, that is, 6,00,000 in a financial year	2%	2%
194ia	Payment for the transfer of real estate that exclude agricultural land	₹ 50,00,000	1%	1%
194ib	Rental payment made by an individual or HUF not covered by section 194i	₹ 50,000 (per month)	2%	Not applicable
194IC	Payments made under a Joint Development Agreement to I / HUF	Without limit	10%	10%
194j	Rates paid for professional and technical services (doctor/ca etc.)	₹ 50,000	10%	10%
194j	Galan paid for the sale, distribution or exhibition of film films	₹ 50,000	2%	2%
194k	Income received from units of a mutual fund, as dividends	₹ 10,000	10%	10%
194la	Compensation for acquiring certain property	₹ 5,00,000	10%	10%
194 lb	Interest in infrastructure bonds to non -resident Indians	Not applicable	5%	5%
194lba (1)	Distribution of certain income from a commercial trust to its unit holders	Not applicable	10%	10%
194ld	Interest payment on bonds called rupees, municipal debt safety and government values	Not applicable	5%	5%
194m (Note 2)	Payments made by contracts, brokerage, commission or professional rates excluding sections 194c, 194h, 194j- Individual/HUF	₹ 50,00,000	2%	2%
194n (Note 3)	Cash withdrawal that exceeds a specific amount of the bank, with ITR presented	₹ 1,00,00,000	2%	2%
194n (Note 3)	When it is not presented	₹ 20,00,000	2% then 5% after 1c per slab	2% then 5% after 1c per slab
194o	Amount received for the sale of products/services by suppliers of electronic commerce services through digital platforms	₹ 5,00,000	0.1%	0.1%
194p	People over 75 years of age with salary and interest income, not required	Not applicable	Slab rates	Not applicable
194q	Payments made for the purchase of goods	₹ 50,00,000	0.10%	0.10%
194r	Projection provided	₹ 20,000	10%	10%
194s	TDS on the payment of cryptocurrencies or other virtual assets	₹ 50,000 (Specified person) ₹ 10,000 (others)	1%	1%
194t	TDS in payments made by companies to its partners	₹ 20,000	Not applicable	10%
206aa	TDS applicable in case of lack of bread availability	Not applicable	At a higher speed that: -2x the rate specified by law -20% -The rate currently applicable	At a higher speed that: -2x the rate specified by law -20% -The rate currently applicable

Related Notes and Points

1. According to section 192a, the TDS rate in the Retirement of PF for employees without bread was reduced to 20% of the maximum marginal rate.

2. Some sections apply only if the gross receipts of the profession exceed the ₹ 50 LAC and the business exceeds ₹ 1 crore, that is, specified people

3. According to section 194N, the TDS threshold for cash removal by cooperative societies increased. As of April 1, 2023, the TDs will be deducted in cash withdrawals surpassing RS 3 million rupeesabove the anterior limit of RS 1 crore.

4. Section 196a: Non -residents who obtain mutual funds in India can provide a fiscal residence certificate from April 1, 2023 to take advantage of the benefit of TDS according to the rate specified in the fiscal treaty, instead of the standard rate of 20%.

5. There is no TDS rate defined in section 195

*****

Any specific question? You can put it in the comments below or send me an email to [email protected]