MOST IMPORTANT TDS SECTIONS
Old vs New Income-tax Act, 2025
Rates & Threshold Limits – Quick Reference
| Old Section (IT Act, 1961) | New Section (IT Act, 2025) | Nature of Payment | Threshold Limit | TDS Rate |
| 192 | 393 | Salary | Basic Exemption Limit | As per Slab |
| 192A | 394 | EPF Withdrawal | ₹50,000 | 10% |
| 193 | 395 | Interest on Securities | As Prescribed | 10% |
| 194A | 396 | Interest (Other than Securities) | ₹10,000 / ₹50,000* | 10% |
| 194C | 398 | Contractor Payments | ₹30,000 / ₹1,000,000 | 1% / 2% |
| 194H | 403 | Commission/Brokerage | ₹20,000 | 2% |
| 194-I | 404 | Rent | ₹50,000 | 2% / 10% |
| 194-IA | 405 | Property Purchase | ₹50 Lakh | 1% |
| 194-IB | 406 | Rent by Individual/HUF | Rent > ₹50,000/month | 2% |
| 194J | 407 | Professional & Technical Fees | ₹50,000 | 10% / 2% |
| 194K | 408 | Mutual Fund Income | ₹10,000 | 10% |
| 194N | 409 | Cash Withdrawal | ₹1 Cr / ₹20 Lakh | 2% / 5% |
| 194-O | 410 | E-Commerce Transactions | ₹5 Lakh | 1% |
| 194Q | 411 | Purchase of Goods | ₹50 Lakh | 0.1% |
| 194R | 412 | Business Benefits/Perquisites | ₹20,000 | 10% |
| 194S | 413 | Virtual Digital Assets (Crypto) | ₹50,000 / ₹10,000 | 1% |
| 194T | 414 | Payments by Firm to Partners | ₹20,000 | 10% |
For Sec. 194A: ₹10,000 for bank/post office/co-operative bank interest (or as notified)
and ₹50,000 for specified senior citizen cases.
IMPORTANT NOTE : Higher TDS may apply if PAN is not furnished (Section 206AA) or in other cases specified under the Income-tax Act. Always verify the latest provisions before deducting TDS.
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.