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 |
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