TDS Rates Chart for FY 2025-26 (AY 2026-27) outlines the revised tax deducted at source rates across various transactions. Noteworthy changes include salary payments under both tax regimes, EPF withdrawals, interest on securities, dividends, and rent thresholds. Detailed provisions cover payments to contractors, insurance commissions, and payments related to mutual funds. The chart categorizes transactions like lottery winnings, royalties, and professional fees, ensuring compliance with current tax laws. It also clarifies specific rates for senior citizens and non-filers of income tax returns, emphasizing PAN requirements and applicable slab rates for different categories of income.
TDS Rates Chart for FY 2025-26 (AY 2026-27)
| Section | Nature of Transaction | Limit | TDS Rate |
|---|---|---|---|
| 192 | Salary | Income Tax Slab | Slab rates (Based on old or new tax regimes) |
| 192A | EPF- Premature Withdrawal | 50000 | 10% (20% if no PAN) |
| 193 | Interest on Securities | 10000 | 10% |
| 193 | Interest on Debenture | 10000 | 10% |
| 194 | Dividend (other than listed companies) | 10000 | 10% |
| 194A | Interest (other than Securities) by bank/ post office | 50000/100000 | 10% |
| 194A | Interest (other than Securities) by other | 10000 | 10% |
| 194B | Winning from Lotteries, Puzzle, Game | 10000 (Single Transaction) | 30% |
| 194BA | Winnings from online games | NIL | 30% |
| 194BB | Winning from Horse Race | 10000 (Single Transaction) | 30% |
| 194C | Payment to Contractor/Sub-Contractor
Individuals/HUF Other |
30000/100000 |
1% 2% |
| 194D | Payment of Insurance Commission | 20000 | 5%/10% |
| 194DA | Payment in Respect of LIC | 100000 | 2% |
| 194E | Payment to NR Sportsmen/Sport association | NA | 20% |
| 194EE | Payment of NSS Deposits | 2500 | 10% |
| 194F | Payment of repurchase of unit by UTI or any mutual fund | NIL | 20% |
| 194G | Commission on Sale of Lottery Tickets | 20000 | 2% |
| 194H | Commission or Brokerage | 20000 | 2% |
| 194I | Rent of L&B or Furniture | 50000 Per Month | 10% |
| 194I | Rent of Plant & Machinery | 50000 Per Month | 2% |
| 194IA | Transfer of Immovable Property (other than Agricultural land) | 50 lakh | 1% |
| 194IB | Rent (Individuals who are not liable to Tax Audit) | 50000 (Monthly) | 2% |
| 194IC | Payment of monetary consideration under JDA | NA | 10% |
| 194J | Fees for Professional or Technical Service
a. Fee for Technical service b. Amounts paid as royalty for sale/ distribution/ exhibition of cinematographic films c. Any other Fees paid for professional services |
50000 50000
50000 |
2% 2%
10% |
| 194K | Income in respect of units payable to resident person | 10000 | 10% |
| 194LA | Payment of compensation on acquisition of certain Immovable Property | 500000 | 10% |
| 194LB | Interest from Infrastructure Bond to NRI | NA | 5% |
| 194LBA(1) | Certain income distributed by a business trust among its unit holder | NA | 10% |
| 194LBB | Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] | NA | 10% |
| 194LBC | Income in respect of investment made in a securitisation trust | NA | 10% |
| 194LD | Interest on certain Bonds and Govt. Securities | NA | 5% |
| 194M | Payment of commission (not being insurance commission), brokerage, contractual fee, or professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. | 50 lakh | 2% |
| 194N | Cash Withdrawal | 1 Cr/3 Cr/20 lakh | 2%/5% |
| 194O | Payment or credit of amount by the e-commerce operator to e-commerce participant | 5 Lakh | 0.1% |
| 194P | TDS on Senior Citizen above 75 Years (Non-filers of ITR) | NA | Slab Rates |
| 194Q | Purchase of Goods | 50 Lakh | 0.10% |
| 194R | Deduction of tax in case any benefit or perquisite is provided and aggregate value of such benefit/perquisite exceeds Rs. 20,000 | 20000 | 10% |
| 194S | TDS on Payment for Virtual Digital Assets | SPP-50000
OP-10000 |
1% |
| 206AA | TDS in case of Non Availability of PAN | NA | Higher of
1. As per act 2. Twice the rate or rate in force 3. 20% |
| 206AB | TDS on Non-filers of ITR | NA | Higher of
1. 5% 2. Twice the rate in act 3. Twice the rate or rate in force |
FAQs – TDS Rates Chart for FY 2025-26 (AY 2026-27)
Q1. What are the key TDS rates applicable for FY 2025-26 (AY 2026-27)?
Answer: The TDS chart covers rates for various payments, including salary, interest, dividends, rent, contractor payments, professional and technical fees, commissions, purchase of goods, virtual digital assets, and lottery or gaming winnings. Depending on the nature of the payment, TDS rates range from 0.1% to 30%, subject to the prescribed threshold limits.
Q2. Has the TDS rate on salary changed for FY 2025-26?
Answer: No. TDS on salary continues to be deducted under Section 192 based on the applicable income tax slab rates. The deduction is computed according to the employee’s chosen tax regime—old or new—and estimated annual taxable income.
Q3. What happens if the deductee does not furnish a PAN?
Answer: If the deductee fails to provide a valid Permanent Account Number (PAN), TDS is deducted at the higher rate prescribed under Section 206AA, which is the higher of the rate specified in the Act, twice the applicable rate, or 20%, subject to the relevant provisions.
Q4. Are higher TDS rates applicable to non-filers of income tax returns?
Answer: Yes. Under Section 206AB, specified non-filers of income tax returns may be subject to a higher TDS rate. The applicable rate is the higher of 5%, twice the rate specified in the relevant provision, or twice the rate in force, as prescribed under the Act.
Q5. Which major transactions are subject to TDS under the FY 2025-26 rate chart?
Answer: The chart covers TDS on salary, EPF withdrawals, interest, dividends, rent, contractor payments, insurance commission, professional and technical fees, royalties, purchase of immovable property, e-commerce transactions, purchase of goods, virtual digital assets, cash withdrawals, benefits or perquisites, and winnings from lotteries, online games, and horse races, along with their respective thresholds and rates.
NEW INCOMETAX REGIM DEDUSCTION ALLOWED OR NOT
PPF
MEDICLAIM
RENT DEDUCTION
SALARY STANDERD DEDUCTION 75000
TDS ON BROKERAGE WHAT LIMIT AFTER 2%
What is threshold limit for TDS on salary paid to partner of the firm
Sir, could you please update TDS rate for section 194D. Some where it is mentioned 2% for FY 2025-26.
my tds was dedusted on fy 20-21 but i will not pay any ITR but as of now if I have fill so i have benefit of that amount
tcs on sales of goods after 01-04-2025 applicable
or not
Section 206AB Higher TDS deduction & Section 206CCA Higher TCS collection on specified person omitted by Clause 65 & 68 of Finance Budget 2025.
Further Section 206(1H) TCS on Sale of Goods also omitted by Clause 64 in Finance Budget.
All effected from 01-04-2025.
Further Section 194T also applicable on Partner’s Remuneration, Salary, Bonus, Interest, Commission paid to Partners applicable on Partnership firm & LLP.
Ronak Ji,
Is it the Updated Chart.
Can you please share a pdf or Excel file on 9876739911
No rate mentioned for 194 T applicable to firms
Sir, 206AA and 206AB has been scraped by Finance Act,2025.
Also you have not mentioned 194T TDS on payments to partners.
ONLY 206 AB
194T added in new chart
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Tds under section Section 206 to be abolished as per budget’s highlights.
only 206AB which is wrongly mentioned in chart
remove from new chart
under section 194 A dividend from listed companies TDS should be 10%above 10000. you have wrongly mentioned as interest.