TDS Rate Chart FY 2025-2026

TDS Rate Chart For the Financial year 2025-2026. TDS rates of Salar, rent, professional fee, commision, contractor , interest, technical fee

TDS Rate Chart FY 2025-2026

Section	Nature of Payment	Threshold Rs.	Indv / HUF	Others
		Rs.	TDS Rate (%)
192	Salaries	–	Slab Rate	Slab Rate
192A	Premature withdrawal from EPF	50,000	10	–
193	Interest on Securities	10,000	10	10
194	Dividends	10,000	10	10
194A	Interest (Banks)	50,000	10	10
194A	Interest – Senior Citizen (Banks)	1 Lakh	10	10
194A	Interest (Others)	10,000	10	10
194B	Winning from Lotteries	10,000	30	30
194BA	Winnings from online games	–	30	30
194BB	Winning from Horse Race	10,000	30	30
194C	Contractor – Single Transaction	30,000	1	2
194C	Contractor – During the F.Y.	1 Lakh	1	2
194C	Transporter (44AE) declaration with PAN	–	–	–
194D	Insurance Commission (15G-15H allowed)	20,000	2	10
194DA	Payment received – Life insurance Policy	1 Lakh	2	2
194EE	Payment received – National Savings Scheme (NSS)	2,500	10	10
194F	Repurchase Units by MFs	–	–	–
194G	Commission – Lottery	20,000	2	2
194H	Commission / Brokerage	20,000	2	2
194I(a)	Rent for Plant & Machinery	50,000 per month	2	2
194I(b)	Rent of Land Building & Furniture	50,000 per month	10	10
194IA	Transfer of certain immovable property other than agricultural land	50 Lakh	1	1
194IB	Rent payment by individual / HUF not covered u/s 194I	50,000 per month	2	2
194IC	Payment under specified Joint Development Agreement	–	10	10
194J (a)	Fees – Technical Services, Call Centre, Royalty, Distribution / Exhibition of Cinematography Films, etc.	50,000	2	2
194J (b)	Fees – All other Professional Services	50,000	10	10
194K	Payment of dividend by mutual Funds	10,000	10	10
194LA	Compensation on transfer of certain immovable property other than agricultural land	5 Lakh	10	10
194LB	Income by way of interest from infrastructure debt fund (non-resident)	–	5	5
194LBA	Certain income from units of a business trust (applicable from 01.10.2014)	–	10	10
194LBB	Income in respect of investment of investment fund	–	10% for residents, 30% for non-residents	10% for residents, 40% for non-residents
194LBC	Income in respect of investment in securitization trust	–	10% for residents, 40% for non-residents, 10% for individual & HUF	10% for residents, 40% for non-residents, 10% for individual & HUF
194LD	Interest on certain bonds and Govt. Securities (from 01.06.2013)		5	5
194M	Payment made for Contracts, Brokerage or Professional Fees etc. by Individual and HUF (other than sections 194C, 194H and 194J)	50 Lakh	2	2
194N	Cash withdrawal in excess of 1 crore during the previous year from 1 or more account with a bank or co-operative society (w.e.f 01.09.2019)	1 Crore (Rs. 3 Crores, if withdrawal is by co-operative society)<br/>20 Lakh (if ITR not filed for previous 3 years)	2	2
			2 (Rs. 20 Lakh – 1 Crore)	2
			5 (Rs. 1 Crore and above)	5
194O	TDS on e-commerce participants	5 Lakh	0.1	0.1
194P	TDS in case of Specified Senior Citizen (above 75 years) having Salary & Interest (ITR not required)		Slab Rate	NA
194Q	TDS on Purchase of Goods exceeding Rs. 50 Lakh (Applicable From 01-July-2021)	In Excess of Rs. 50 Lakh	0.1	0.1
194R	Benefits or perquisites of business or profession	20,000	10	10
194S	Payment of consideration for transfer of virtual digital asset by persons other than specified person	10,000	1	1
	Payment of consideration for transfer of virtual digital asset by specified person	50,000	1	1
194SP	Payment for transfer of virtual digital asset where payment is in kind or in exchange of another virtual digital asset and tax required to be deducted is paid before such payment is released	10,000	1	1
194T	Payments by Partnership Firms to Partners	20,000	10	10

Note: TDS Rates without PAN – 20% flat (if TDS is lower than 20%)
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