TDS Rate Chart pdf 2025-26

TDS-TCS-CHART-FY-2025-26 TDS (Tax Deducted at Source) rates for the Financial Year 2025-26 (Assessment Year 2026-27) for various types of payments, as derived from the search results: 

• Salary (Section 192): TDS is deducted based on the applicable income tax slab rates.
• Premature EPF Withdrawal (Section 192A): 10% on withdrawals exceeding ₹50,000.
• Interest on Securities (Section 193): 10% on interest exceeding ₹10,000.
• Dividends (Section 194): 10% on dividends exceeding ₹10,000.
• Interest other than securities (Section 194A): 10% on interest exceeding ₹50,000 (₹1,00,000 for senior citizens) from banks, cooperative societies, and post offices; and exceeding ₹10,000 in other cases.
• Winnings from Lottery/Crossword Puzzles/Card Games (Section 194B): 30% on winnings exceeding ₹10,000 per transaction.
• Winnings from Online Games (Section 194BA): 30% without any threshold limit.
• Winnings from Horse Races (Section 194BB): 30% on winnings exceeding ₹10,000 per transaction.
• Contractor Payments (Section 194C): 1% for individuals/HUFs and 2% for others, if the payment exceeds ₹30,000 (single transaction) or ₹1,00,000 (aggregate in a FY).
• Insurance Commission (Section 194D): 2% for individuals and 10% for companies, if the payment exceeds ₹20,000.
• Life Insurance Policy Maturity (Section 194DA): 2% on the taxable portion of maturity proceeds exceeding ₹1,00,000.
• National Savings Scheme (NSS) Payments (Section 194EE): 10% on payments exceeding ₹2,500.
• Lottery Commission (Section 194G): 2% on commission exceeding ₹20,000.
• Commission/Brokerage (Section 194H): 2% on commission or brokerage exceeding ₹20,000.
• Rent Payments (Section 194-I): 2% for plant and machinery rent and 10% for land, building, or furniture rent, if the payment exceeds ₹50,000 per month.
• Immovable Property Transfer (Section 194IA): 1% on payments exceeding ₹50,00,000.
• Rent Payments by Individuals/HUFs (Section 194IB): 2% on monthly rent exceeding ₹50,000.
• Joint Development Agreement Payments (Section 194IC): 10% on payments without any threshold limit.
• Professional/Technical Services Fees (Section 194J): 10% on fees exceeding ₹50,000.
• Mutual Fund Income (Section 194K): 10% on income exceeding ₹10,000.
• Immovable Property Acquisition Compensation (Section 194LA): 10% on compensation exceeding ₹5,00,000.
• Infrastructure Debt Fund Interest (Section 194LB): 5% on interest payments (non-resident) without any threshold.
• Business Trust Unit Income (Section 194LBA): 10% on income without any threshold.
• Investment Fund Income (Section 194LBB): 10% for residents and 30% for non-residents on income without any threshold.
• Securitization Trust Income (Section 194LBC): 10% for residents and 40% for non-residents (also 10% for individuals & HUFs) on income without any threshold.
• Cash Withdrawal (Section 194N): 2% on withdrawals between ₹20 lakh and ₹1 crore, and 5% on withdrawals above ₹1 crore (higher thresholds apply if ITR not filed for 3 previous years).
• E-commerce Transactions (Section 194O): 0.1% on payments exceeding ₹5,00,000.
• Purchase of Goods (Section 194Q): 0.1% on payments exceeding ₹50,00,000.
• Business Perquisites/Benefits (Section 194R): 10% on benefits exceeding ₹20,000.
• Virtual Digital Asset Transfer (Section 194S): 1% on payments exceeding ₹10,000 (₹50,000 for specified persons).
• Payments to Partners by Firms (Section 194T): 10% on payments exceeding ₹20,000. 

Important points to remember

TDS for Non-filers (Section 206AB): If the payee is a non-filer of income tax returns, TDS is deducted at a higher rate (the higher of twice the specified rate, twice the rates in force, or 5%).

TDS at Higher Rate (Section 206AA): If the payee does not provide a valid PAN, TDS is deducted at a higher rate (the higher of the specified rate, the rates in force, or 20%).

Download TDS-TCS Chart FY 2025-26

Ambalal Patel & Co LLP