TDS Rate Chart For Financial Year 25-26 Assessment Year-26-27
| Sec | Nature of Payment | Deductor | Deductee | TDS Rate | Threshold Limit | Remarks |
| 192 | Salary | Employer | Employee | Slab Rate | As per income slab | Based on tax regime chosen by employee |
| 192A | Premature EPF Withdrawal | Any Person | Employee | 10% | ₹50,000 | No TDS if service ≥ 5 years |
| 193 | Interest on Securities | Any Person | Resident Individual | 10% | ₹10,000 | Bonds, debentures, govt securities |
| 194 | Dividend | Company | Resident Shareholder | 10% | ₹10,000 | TDS if total > ₹5,000/year |
| 194A | Interest (FD, savings) | Other than Specified Entities | Resident | 10% | ₹1,00,000 (senior citizens), ₹50,000 others | Banks/Post Office: ₹50k/₹40k, Others: ₹10k |
| 194B | Lottery Winnings | Any Person | Any Person | 30% | ₹10,000 | Gross amount |
| 194BA | Online Gaming Winnings | Any Person | Any Person | 30% | No threshold | Net winnings |
| 194BB | Horse Race Winnings | Any Person | Any Person | 30% | ₹10,000 | On gross winnings |
| 194C | Contract Payments | Other than Individual/HUF | Resident | 1% (Ind./HUF), 2% (others) | NO TDS If Payment Less Than ₹30,000 per contract |TDS Applicable on if payment exceed rs1,00,000/-in year | Work contract, catering, etc. |
| 194D | Insurance Commission | Insurance Co. | Resident | 2% | No TDS if insurance commission does not exceed Rs. 20,000 in a FY. | |
| 194DA | Life Insurance Payouts | Insurance Co. | Resident | 2% | No TDS is required if the total commission or amount paid during the year is below Rs. 100000 | Covers commission paid on the maturity or surrender of policies or any other type of reward linked to insurance |
| 194G | Lottery Ticket Commission | Any Person | Any Person | 2% | No TDS if commission does not exceed Rs. 20,000 in a FY | – |
| 194H | Commission/Brokerage | Any Person (except specified) | Resident | 2% | No TDS if commission/brokerage does not exceed Rs. 20,000 in a FY | No TDS is required on commission paid to banks or related to security |
| 194I | Rent | Any Person (except specified) | Resident | 2% (P&M), 10% (Land/Building) | No TDS if rent is up to 50000 pm | |
| 194IA | Sale of Immovable Property | Buyer | Resident Seller | 1% | ₹50,00,000 | Not for agricultural land |
| 194IB | Rent by Ind./HUF (non-audit) | Ind./HUF | Any Resident | 2% | No TDS if the monthly rent does not exceed Rs. 50,000. | |
| 194J | Professional/Technical Fees | Any Person (except specified) | Resident | 10% | No TDS if the payment is below the threshold limit of Rs. 50,000 each per year ,except remuneration to director. | For call centre TDS rate is 2% |
| 194M | Contractor/Professional Payments | Ind./HUF (not under 194C/H/J) | Resident | 2% | No TDS if payments to the contractor/professional are below Rs. 50 lakh in a FY. | |
| 194N | Cash Withdrawals | Bank/Post Office | Any Person | 2% | No TDS if cash withdrawn is below Rs. 1 crore in a FY. | If person not file ITR of last 3PY,Withdrawal-20 lacs – 1CR-2% Withdrawal -more than 1 CR-5% |
| 194O | E-commerce Participants | E-comm Operator | E-commerce participants | 0.1% | TDS is not required if the e commerce participant is an individual or (HUF) and: Their total sales or services during the financial year do not exceed₹5 lakh. | If the PAN or Aadhaar is not submitted, then the TDS rate under Section 194O will be 5% |
| 194P | Deduction of tax by specified banking case of senior citizen having age of 75 or more | Specified Bank | Note | Tax on total income as per rate in force | If tax has been deducted under Section194P, the senior citizen is not required to file an income tax return. | Resident senior citizens aged75years or above having only pension income and interest income from the same bank where they receive their pension. |
| 194Q | Purchase of Goods | Buyer | Seller | 0.1% | TDS is deductible on sum exceeding Rs. 50 lakhs | Buyer turnover > ₹10 Cr |
| 194R | Benefits/Perquisites | Any Person (except specified) | Resident | 10% | TDS is not required if the total value of benefits or perquisites provided to a recipient does not exceed ₹20,000 in a financial year | Includes cash or non-cash benefits such as: Gifts, Travel, accommodation, and hospitality expenses, Incentives, rewards, or freebies (e.g., cars, gadgets), Discounts or reimbursements beyond normal business transactions |
| 194S | Transfer of Virtual Digital Assets | Buyer of the VDA | Seller of VDA | 1% of consideration | If Payer is specified person ₹50,000. (For Others ₹10,000) | |
| 194T | Payment to Partner by Firm | Firm | Partner | 10% | ₹20,000/year | Applies to any firm making payments to its partners in the form of Salary Remuneration Commission Bonus Interest |
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