TDS Rate Chart For F.Y. 2025-26

The TDS chart for FY 2025-26 outlines the tax deduction at source (TDS) rates and threshold limits for various types of payments. For salary payments under Section 192, TDS is based on the applicable tax slab rates. Other common payments include interest on securities (Section 193), where TDS is 10% for amounts over ₹5,000, and dividends (Section 194), which also attract 10% TDS above ₹10,000. Winnings from lotteries, crossword puzzles, and online games are subject to a higher rate of 30%, with specific thresholds for each. Payments to contractors and sub-contractors under Section 194C vary depending on whether the payer is an individual or a company, with rates ranging from 1% to 2%. Other notable sections include 194I for rent, 194J for fees for technical or professional services, and 194A for interest payments. TDS rates also apply to transactions like the sale of immovable property (Section 194IA) and payments for virtual digital assets (Section 194S), with various thresholds defined. Specific provisions like 194M and 194N cover cash withdrawals and certain individual payments, while 194O applies to e-commerce payments. Additionally, there are various sections for payments related to life insurance (Section 194DA), insurance commissions (Section 194D), and income from mutual funds (Section 194K). This chart helps taxpayers understand the applicable TDS rates and thresholds for different types of payments during the financial year 2025-26.

TDS CHART FY 2025-26