The document provides a comprehensive “at a glance” overview of Tax Deducted at Source (TDS) provisions applicable for Tax Year 2026–27, aligning old Income-tax sections with newly structured provisions under Section 393. It categorizes TDS applicability across three segments—resident payees, non-resident payees, and general cases—detailing nature of payments, applicable rates, payers, payees, and threshold limits. Key areas covered include salaries, commissions, rent, interest, professional fees, dividends, e-commerce transactions, virtual digital assets, and winnings from lotteries or online games. It also distinguishes specific conditions such as applicability to individuals, HUFs, companies, and thresholds like ₹50,000, ₹10,000, or ₹50 lakh depending on the transaction type. For non-residents, concessional rates and DTAA-linked provisions are highlighted. The document serves as a quick reference tool consolidating TDS compliance requirements, rate structures, and triggering limits to assist taxpayers and professionals in accurate tax deduction and reporting.
AT A GLANCE : TDS PROVISIONS FOR TAX YEAR 2026-27 AS ON 30/04/26
I. RESIDENT PAYEE/DEDUCTEE
| Old Section | New Section | NATURE | PAYER | Payee | RATE | Exceeding (Applicable on Full Amount) |
|---|---|---|---|---|---|---|
| 192 | 392 | Salaries | Any Person | Any Person | Slab Rates | – |
| 192A | 392 | Accumulated Balance RPF, Super-annuation Funds Etc. | Any Person | Any Person | Slab Rates | – |
| 192A | 392 | Accumulated Balance EPFO under EPF Act | Any Person | Any Person | 10% | 50,000 |
| 194D | 393(1) [Table Sl. No. 1(i)] | Insurance Commission | Any Person | Any Person | 2% | 20,000 |
| 194H | 393(1) [Table Sl. No. 1(ii)] | Other Commission | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 2% | 20,000 |
| 194I | 393(1) [Table Sl. No. 2(i)] | Rent | Ind/HUF Not Covered Elsewhere | Any Person | 2% | 50,000 / Month |
| 194I | 393(1) [Table Sl. No. 2(ii)] | Rent – Machinery | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 2% | 50,000 / Month |
| 194I | 393(1) [Table Sl. No. 2(ii)] | Rent – Property | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 50,000 / Month |
| 194IA | 393(1) [Table Sl. No. 3(i)] | Payment for Immovable Property Except Agricultural Land | Any Person | Any Person | 1% | 49,99,999 |
| 194IC | 393(1) [Table Sl. No. 3(ii)] | Monetary Payment in Development Agreements | Any Person | Any Person | 10% | – |
| 194LA | 393(1) [Table Sl. No. 3(iii)] | Payment for Compulsory Acquisition of Immovable Property | Any Person | Any Person | 10% | 5,00,000 |
| 194K | 393(1) [Table Sl. No. 4(i)] | Income from Mutual Funds or UTI | Any Person | Any Person | 10% | 10,000 |
| 194LBA | 393(1) [Table Sl. No. 4(ii)] | Income Distributed | Business Trusts | Any Person | 10% | – |
| 194LBB | 393(1) [Table Sl. No. 4(iii)] | Income Payable Which Is Not Exempt | Investment Fund U/S 224 | Any Person | 10% | – |
| 194LBC | 393(1) [Table Sl. No. 4(iv)] | Income | Securitization Trust | Any Person | 10% | – |
| 193 | 393(1) [Table Sl. No. 5(i)] | Interest on Securities | Any Person | Any Person | 10% | 10,000 |
| 194A | 393(1) [Table Sl. No. 5(ii)] | Interest (Other Than Securities) Payable by Banks | Bank, Co-op Bank, Post Office | Any Person | 10% | 50,000; If Senior Citizen Then 1,00,000 |
| 194A | 393(1) [Table Sl. No. 5(iii)] | Interest (Other Than Securities) | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 10,000 |
| 194C | 393(1) [Table Sl. No. 6(i)] | Payment for Contracts / Job Work | Any Person | Any Person | 1% – Individual, 2% – Others | 30,000 – Lump Sum, 1,00,000 – Total in FY |
| 194M | 393(1) [Table Sl. No. 6(ii)] | Payment for Contracts / Job Work / Commission | Ind/HUF Not Covered Elsewhere | Any Person | 2% | 50,00,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Fee for Technical Services | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 2% | 50,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Fee for Professional Services | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 50,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Professional Fee Payable to Directors of Co. | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | – |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Payment to Call Centers | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 2% | 50,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Royalty for Cinemato-graphic Films | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 2% | 50,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Royalty | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 50,000 |
| 194J | 393(1) [Table Sl. No. 6(iii)] | Payment for Noncarrying of Bus/Prof or NDA for Any Know How | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 50,000 |
| 194 | 393(1) [Table Sl. No. 7(i)] | Dividends Payable by Domestic Co. | Domestic Company | Any Person | 10% | – |
| 194DA | 393(1) [Table Sl. No. 8(i)] | Income from LIPs Where Taxable | Any Person | Any Person | 2% | 1,00,000 |
| 194Q | 393(1) [Table Sl. No. 8(ii)] | Payment for Purchase of Any Goods | Person Whose Sale in Last FY > 10 Cr | Any Person | 0.1% | 50,00,000 |
| 194P | 393(1) [Table Sl. No. 8(iii)] | Income Payable | Specified Bank | Specified Senior Citizen | Slab Rates | – |
| 194R | 393(1) [Table Sl. No. 8(iv)] | Perquisites or Benefits Payable in Bus/Prof | Any Person, Except Ind/HUF Whose Sale in Last FY < 1 Cr | Any Person | 10% | 20,000 |
| 194O | 393(1) [Table Sl. No. 8(v)] | Payment by E-Comm. Operator for Good/Services Sold | E-Comm Operator | Any Person | 0.1% | – |
| 194S | 393(1) [Table Sl. No. 8(vi)] | Payment for Virtual Digital Asset | Any Person | Any Person | 1% | – |
II. NON-RESIDENT PAYEE/DEDUCTEE
| Old Section | New Section | Nature | Payer | PAYEE | RATE | Exceeding (Applicable On Full Amount) |
|---|---|---|---|---|---|---|
| 194E | 393(2) [Table Sl. No. 1] | Income U/S 211 | Any Person | Non-Resident Sportsman / Sports Organization | 20% | – |
| 194LC | 393(2) [Table Sl. No. 2] | Interest on Approved Foreign Currency Borrowings | Indian Company or Business Trust | Any Non-Resident, Foreign Company | 5% | – |
| 194LC | 393(2) [Table Sl. No. 3] | Interest on Rupee Bonds Issued in Foreign | Indian Company or Business Trust | Any Non-Resident, Foreign Company | 5% | – |
| 194LC | 393(2) [Table Sl. No. 4] | Interest on Rupee Bonds Listed on RSE in Any IFSC | Indian Company or Business Trust | Any Non-Resident, Foreign Company | 9%; If Issued Before 01/07/23 – 4% | – |
| 194LB | 393(2) [Table Sl. No. 5] | Interest Infrastructure Debt Fund | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | 5% | – |
| 194LBA | 393(2) [Table Sl. No. 6] | Interest – Distributed Income Business Trust | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | 5% | – |
| 194LBA | 393(2) [Table Sl. No. 6] | Dividend – Distributed Income Business Trust | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | 10% | – |
| 194LBA | 393(2) [Table Sl. No. 7] | Rent – Distributed Income Business Trust | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | As per Finance Act | – |
| 194LBB | 393(2) [Table Sl. No. 8] | Non-Exempt Income from Units Investment Fund | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | As per Finance Act | – |
| 194LBC | 393(2) [Table Sl. No. 9] | Any Income Securitization Trust | Any Non-Resident, Foreign Company | Any Non-Resident, Foreign Company | As per Finance Act | – |
| 196A | 393(2) [Table Sl. No. 10] | Income from Mutual Funds or UTI | Any Person | Any Non-Resident, Foreign Company | 20% or Lower as per DTAA | – |
| 196B | 393(2) [Table Sl. No. 11] | Any Income from Mutual Funds or UTI | Any Person | Offshore Fund U/S 208 | 10% | – |
| 196B | 393(2) [Table Sl. No. 12] | LTCG from Transfer of Mutual Funds or UTI | Any Person | Offshore Fund U/S 208 | 12.50% | – |
| 196B | 393(2) [Table Sl. No. 13] | Interest / Dividend from GDRs / Bonds | Any Person | Any Non-Resident | 10% | – |
| 196C | 393(2) [Table Sl. No. 14] | LTCG from Transfer of GDRs / Bonds | Any Person | Any Non-Resident | 12.50% | – |
| 196D | 393(2) [Table Sl. No. 15] | Income from Securities U/S 210 | Any Person | FII | 20% or Lower as per DTAA | – |
| 196D | 393(2) [Table Sl. No. 16] | Income from Securities U/S 210 | Any Person | AIF Cat-III in IFSC | 10% | – |
| 195 | 393(2) [Table Sl. No. 17] | Any Interest or Other Sums Not Covered Above | Any Person | Any Non-Resident, Foreign Company | As per Finance Act | – |
III. ANY PAYEE/DEDUCTEE
| OLD Section | New Section | Nature | Payer | Payee | Rate | Exceeding (Applicable On Full Amount) |
|---|---|---|---|---|---|---|
| 194B | 393(3) [Table Sl. No. 1] | Winnings from Lottery, Crosswords, Card / Other Games, Gambling | Any Person | Any Person | 30% | 10,000 Each |
| 194BA | 393(3) [Table Sl. No. 2] | Winnings from Online Games Rule 135 | Any Person | Any Person | 30% | On Net Winnings or Withdrawal from A/C |
| 194BB | 393(3) [Table Sl. No. 3] | Winnings from Horse Race | Licenced Person / Bookmaker | Any Person | 30% | 10,000 Each |
| 194G | 393(3) [Table Sl. No. 4] | Lottery Agents | Any Person | Any Person | 2% | 20,000 |
| 194N | 393(3) [Table Sl. No. 5] | Cash Withdrawals | Bank, Co-op Bank, Post Office | Co-op Society | 2% | 3,00,00,000 |
| 194N | 393(3) [Table Sl. No. 5] | Cash Withdrawals | Bank, Co-op Bank, Post Office | Any Person | 2% | 1,00,00,000 |
| 194EE | 393(3) [Table Sl. No. 6] | Income U/S 80CCA (1961) | Any Person | Any Person | 10% | 2,500 |
| 194T | 393(3) [Table Sl. No. 7] | Any Sum Payable / Credited to Partner Firm | Any Person | Any Person | 10% | 20,000 |
FAQs – Complete TDS Rate Chart for FY 2026-27
Q1. What does the TDS Rate Chart for FY 2026-27 cover?
Answer: The chart provides a consolidated overview of TDS provisions applicable for FY 2026-27 by mapping the old Income-tax Act sections with the new Section 393 framework. It includes applicable TDS rates, threshold limits, payer and payee categories, and the nature of payments for residents, non-residents, and general cases.
Q2. Which types of payments are included in the FY 2026-27 TDS chart?
Answer: The chart covers a wide range of payments, including salaries, interest, rent, commissions, professional and technical fees, dividends, mutual fund income, e-commerce transactions, purchase of goods, virtual digital assets, business perquisites, immovable property transactions, and winnings from lotteries, online games, and horse races.
Q3. Does the TDS chart contain separate provisions for non-resident payees?
Answer: Yes. The chart separately summarizes TDS provisions applicable to non-resident payees, including concessional rates for specified incomes, DTAA-linked rates where applicable, and deductions on interest, dividends, mutual fund income, securities, business trust distributions, and other payments.
Q4. Are threshold limits for TDS deduction specified in the chart?
Answer: Yes. The chart clearly identifies the threshold limits for each category of payment, such as ₹10,000, ₹20,000, ₹50,000, ₹1 lakh, ₹5 lakh, ₹50 lakh, and other prescribed limits, helping taxpayers determine when TDS becomes applicable.
Q5. How does the FY 2026-27 TDS chart help taxpayers and professionals?
Answer: The chart serves as a quick reference guide by consolidating TDS rates, section-wise provisions, threshold limits, payer-payee applicability, and the new Section 393 mapping. It helps taxpayers, businesses, and tax professionals ensure accurate TDS deduction, compliance, and reporting.
