TDS Rate Chart for FY 2025-26 (AY 2026-27)
TDS Rates for Residents
| Section | Nature of Transaction | Threshold Limit (Rs) | TDS Rate (%) |
| 192 | Salary | Basic exemption limit of employee | Slab rates |
| 192A | Premature withdrawal from EPF | Rs. 50,000 | 10% |
| 193 | Interest on Securities | Rs. 10,000 | 10% |
| 194 | Dividends | Rs. 10,000 | 10% |
| 194A | on bank/post office deposits | Rs. 50,000 | 10% |
| Interest on bank/post office deposits (Senior Citizen) | Rs. 1,00,000 | 10% | |
| Interest (Others) | Rs. 10,000 | 10% | |
| 194K | Payment of dividend by mutual Funds | Rs. 10,000 | 10% |
| 194B | Lottery, game shows, gambling winnings | Rs. 10,000 | 30% |
| 194BA | Online gaming winnings | – | 30% |
| 194BB | Winnings from horse races | Rs. 10,000 (Aggregate winnings during a financial year not single transaction) | 30% |
| 194C | Payment to contractors or sub-contractors | Rs. 30,000 (Single Transaction) or Rs. 1 lakh (In a FY) | 1% for individuals and HUF, 2% for others |
| 194D | Insurance Commission | Rs. 20,000 | 2% for individuals and HUF, 10% for others |
| 194DA | Payment received – Life insurance Policy | Rs. 1 lakh | 2% |
| 194EE | Payment received – National Savings Scheme (NSS) | Rs. 2,500 | 10% |
| 194G | Lottery Commission | Rs. 20,000 | 2% |
| 194H | Commission/Brokerage | Rs. 20,000 | 2% |
| 194J(a) | Fees – Technical Services, Call Centre, Royalty, Distribution / Exhibition of Cinematography Films, etc. | Rs. 50,000 | 2% |
| 194J(b) | Fees – All other Professional Services | Rs. 50,000 | 10% |
| 194I(a) | Rent for Plant & Machinery | Rs. 50,000 | 2% |
| 194I(b) | Rent of Land Building & Furniture | Rs. 50,000 | 10% |
| 194IA | Transfer of certain immovable property other than agricultural land | Rs. 50 lakh | 1% |
| 194IB | Rent payment by individual / HUF not covered u/s 194I | Rs. 50,000 pm | 2% |
| 194IC | Payment under specified Joint Development Agreement | – | 10% |
| 194LA | Compensation on transfer of certain immovable property other than agricultural land | Rs. 5 lakh | 10% |
| 194LBA | Certain income from units of a business trust | – | 10% |
| 194LBB | Income in respect of investment of investment fund | – | 10% |
| 194LBC | Income in respect of investment in securitization trust | – | 10% |
| 194M | Payment made for Contracts, Brokerage or Professional Fees etc. by Individual and HUF | Rs. 50 lakh | 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 | 1 Crore (Rs. 3 Crores, if withdrawal is by co-operative society) | 2% |
| 20 Lakh (if ITR not filed for previous 3 years) | 2% (Rs. 20 Lakh – 1 Crore) | ||
| 5% (Rs. 1 Crore and above) | |||
| 194O | TDS on e-commerce participants | Rs. 5 lakh | 0.10% |
| 194P | TDS in case of Specified Senior Citizen (above 75 years) having Salary & Interest (ITR not required) | – | Slab Rates |
| 194Q | TDS on Purchase of Goods exceeding Rs. 50 Lakh | Rs. 50 lakh | 0.10% |
| 194R | Benefits or perquisites of business or profession | Rs. 20,000 | 10% |
| 194S | Payment of consideration for transfer of virtual digital asset by persons other than specified person | Rs. 10,000 | 1% |
| Payment of consideration for transfer of virtual digital asset by specified person | Rs. 50,000 | 1% | |
| 194T | Payments by Partnership Firms to Partners | Rs. 20,000 | 10% |
TDS Rates for Non- Residents FY 2025-26
| Section Reference | Payment Type | TDS Rate |
| Section 192 | Payment of Salary | Normal Slab Rate |
| Section 192A | Payment of accumulated balance of provident fund which is taxable in the hands of an employee. | 10% |
| Section 194B | Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever. | 30% |
| Section 194BA | Income by way of winnings from any online game | 30% |
| Section 194BB | Income by way of winnings from horse races | 30% |
| Section 194E | Payment to non-resident sportsmen/sports association | 20% |
| Section 194EE | Payment in respect of deposits under National Savings Scheme | 10% |
| Section 194F | Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India* | 20% |
| Section 194G | Commission, etc., on sale of lottery tickets | 2% |
| Section 194LB | Payment of interest on infrastructure debt fund | 5% |
| Sec. 194LBA(2) | Payment of the nature referred to in Section 10(23FC)(a) | 5% |
| Section 194LBA(2) | Payment of the nature referred to in Section 10(23FC)(b) | 10% |
| Section 194LBA(3) | Payment of the nature referred to in section 10(23FCA) by business trust to unit holders | 30% |
| Section 194LBB | Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]. | 30% |
| Section 194LBC | Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 30% |
| Section 194LC | When an Indian company pays interest in foreign currency : | |
| 1. When interest is paid for a long term bond or RDB – listed on IFSC | 4% | |
| 2. When bonds specified in (1) is issued after 01-04-2023 | 9% | |
| Section 194LD | Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor | |
| Section 194N | Cash withdrawals in excess of Rs. 1 crore | 2% |
| ii) If ITR not filed for preceding 3 years: | ||
| a) in excess of Rs. 20 lakhs* | 2% | |
| b) in excess of Rs. 1 crore | 5% | |
| Section 194T | Payments of any sum in the nature of salary, remuneration, commission, bonus or interest to a partner of the firm. From 01-04-2025, when the payment exceeds Rs 20,000. | 10% |
| Section 195 | Payment of any other sum to a Non-resident | |
| a) Income in respect of investment made by a Non-resident Indian Citizen | ||
| b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen, | 20% | |
| c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112 | 12.50% | |
| d) Income by way of long-term capital gains as referred to in Section 112A exceeding Rs. 1,25,000 | 12.50% | |
| e) Income by way of short-term capital gains referred to in Section 111A | 12.50% | |
| f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in sections 10(33), 10(36)] | 20% | |
| g) Income by way of dividend from a unit in International Financial Services Centre | 12.50% | |
| h) Income by way of dividend [Other than (g)] | 10% | |
| i)Interest on foreign-currency borrowings payable by the Government or an Indian concern (excluding Sections 194LB and 194LC). | 20% | |
| j) Royalty paid by the Government or an Indian concern for transfer or licensing of specified book copyrights or computer software under Section 115A. | 20% | |
| k) Royalty income (other than (j)) payable by the government or Indian Concern under central government approved agreement or in accordance with industrial policy | 20% | |
| l) Fees for technical services in accordance with government agreement, government approved agreement or included in industrial policy in force | 20% | |
| m) Any other income | 20% | |
| Section 196A | Income in respect of units of non-resident | 30% |
| Section 196B | Income from units referred to in section 115AB(1)(i) | 20% |
| Section 196B | Long-term capital gain on transfer of units referred to in section 115AB, | 12.50% |
| Section 196C | Income by way of interest or dividends in respect of bonds or GDR referred to in section 115AC | 12.50% |
| Section 196C | Long-term capital gain arising from transfer of bonds or GDR referred to in section 115AC | 12.50% |
| Section 196D | Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities) | 20% |
| Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%. | ||
| Section 196D(1A) | Income in respect of securities referred to in section 115AD(1)(a) payable to specified fund [referred to in clause (c) of Explanation to section 10(4D)] | 10% |
| Note: Since recipient of income is a specified fund, surcharge & health and education cess shall be nil. |
TDS Rate Changes FY 2025-26
The following are the changes made in TDS provisions with effect from 1st April, 2025.
- The government has changed threshold limit for TDS deduction for various sections. The relaxed threshold limits are as follows
| Section | Previous Threshold Limits | Modified Threshold Limits |
| 193 – Interest on securities | NIL | 10,000 |
| 194A – Interest other than Interest on securities | (i) 50,000/- for senior citizen; (ii) 40,000/- in case of others when payer is bank, cooperative society and post office (iii) 5,000/- in other cases | (i) 1,00,000/- for senior citizen (ii) 50,000/- in case of others when payer is bank, cooperative society and post office (iii) 10,000/- in other cases |
| 194 – Dividend, for an individual shareholder | 5,000 | 10,000 |
| 194K – Income in respect of units of a mutual fund | 5,000 | 10,000 |
| 194B – Winnings from lottery, crossword puzzle Etc. & 194BB – Winnings from horse race | Aggregate of amounts exceeding 10,000/- during the financial year | 10,000/- in respect of a single transaction |
| 194D – Insurance commission | 15,000 | 20,000 |
| 194G – Income by way of commission, prize etc. on lottery tickets | 15,000 | 20,000 |
| 194H – Commission or brokerage | 15,000 | 20,000 |
| 194-I – Rent | 2,40,000 (in a financial year) | 6,00,000 (in a financial year) |
| 194J – Fee for professional or technical services | 30,000 | 50,000 |
| 194LA – Income by way of enhanced compensation | 2,50,000 | 5,00,000 |
| 206C(1G) – Remittance under LRS and overseas tour program package | 7,00,000 | 10,00,000 |
- Section 206AB which added compliance burden for TDS deductors has been removed.
- The TDS rate for section 194LBC – Income received from investment in securitization trusts for residents has been reduced to 10%.
- With effect from 1st April, 2025, a new section 194T is inserted, wherein TDS has to be deducted on partner’s remuneration at 10%.
TCS Rate Chart
| Section | Particulars | Threshold Limit | TCS Rate* |
| 206C(1) | Alcoholic liquor for human consumption | Not applicable | 2% |
| 206C(1) | Tendu leaves | Not applicable | 2% |
| 206C(1) | Timber (forest lease or other mode) | Not applicable | 2% |
| 206C(1) | Scrap | Not applicable | 2% |
| 206C(1) | Minerals (coal, lignite, iron ore) | Not applicable | 2% |
| 206C(1C) | Parking lot, Toll plaza, Mining & Quarrying | Not applicable | 2% |
| 206C(1F) | Sale of motor vehicle | ₹10 lakh | 1% |
| 206C(1G) | Foreign remittance under LRS – education/medical | ₹10 lakh | 2% |
| 206C(1G) | LRS – other purposes | ₹10 lakh | 20% |
| 206C(1G) | Overseas tour programme package | Not applicable* | 2% |
*- Changes proposed in budget 2026 are incorporated in this table.