Detailed TDS Rates for the Financial Year 2025-26 for Resident
Detailed TDS Rate Chart for the Financial Year 2025-26 (Assessment Year 2026-27) for Residents
TDS Rate Chart when recipient is resident
| Section | Particulars | TDS Rates (in %) | Threshold Limit (in Rs.) |
| Section 192 | Payment of salary | Normal Slab Rate | — |
| Section 192A | Payment of accumulated balance of Taxable provident fund | 10 | 50,000 |
| Section 193 | Interest on securities | ||
| a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; | 10 | 10,000 | |
| b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made there under; | 10 | 10,000 | |
| c) any security of the Central or State Government; [i.e. 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018, Floating Rate Savings Bonds, 2020 (Taxable) or any other notified security] | 10 | 10,000 | |
| d) interest on any other security | 10 | 10,000 | |
| Section 194 | Income by way of dividend | 10 | 10,000 |
| Section 194A | Income by way of interest other than “Interest on securities” | ||
| Paid or payable by Bank/ Post Office to senior citizen | 10 | 1,00,000 | |
| Paid or payable by Bank/ Post Office to a person other than senior citizen | 10 | 50,000 | |
| Paid/ Payable by any other person | 10 | 10,000 | |
| Section 194B | Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort, or from gambling or betting of any form or nature whatsoever. (Other than wining from online Games) | 30 | 10,000 per Transaction |
| Section 194BA | Income by way of winnings from any online game | 30 | Zero |
| Section 194BB | Income by way of winnings from horse races | 30 | 10,000 per Transaction |
| Section 194C | Payment to contractor/sub-contractor | ||
| a) HUF/Individuals | 1 | 30,000 for Single Payment / 1,00,000 for all payments during the year | |
| b) Others | 2 | 30,000 for Single Payment / 1,00,000 for all payments during the year | |
| Section 194D | Insurance commission | ||
| Paid to a Resident (Other than Company) | 2 | 20,000 | |
| Paid to a Domestic Company | 10 | 20,000 | |
| Section 194DA | Payment in respect of life insurance policy with effect from 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out (When exemption is not available under section 10(10D) | 2 | >1,00,000 |
| Section 194EE | Payment in respect of deposit under National Savings scheme | 10 | 2,500 |
| Section 194G | Commission, etc., on sale of lottery tickets | 2 | 20,000 |
| Section 194H | Commission or brokerage | 2 | 20,000 |
| Section 194-I | Rent | ||
| a) Plant & Machinery | 2 | 50,000 per Month | |
| b) Land or building or furniture or fitting | 10 | 50,000 per Month | |
| Section 194-IA | Payment of consideration to a resident transferor for transfer of any immovable property (other than rural agricultural land ) (On consideration or stamp duty value whichever is higher) | 1 | >50,00,000 |
| Section 194-IB | Payment of rent by individual or HUF not liable to tax audit | 2 | 50,000 per Month |
| Section 194-IC | Payment of monetary consideration under Joint Development Agreements to a resident Indiavidual / HUF (who transfers Land/ Building) | 10 | Zero |
| Section 194J | Fees for professional or technical services: | ||
| i) sum paid or payable towards fees for Professional Services (if payee is engaged in the business of Call centre, TDS Rate is 2%) | 10 | 50,000 | |
| ii) sum paid or payable towards fees for technical services (not being a professional Service) | 2 | 50,000 | |
| iii) Remuneration/ fee/commission by a director (when director is not an employee) | 10 | Zero | |
| iv) Royalty (when sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films, TDS rate is 2%) | 10 | 50,000 | |
| v) Any other sum | 10 | 50,000 | |
| Section 194K | Income in respect of units of Mutual Fund/ Units from administrator of the specified undertaking/ units from specified company payable to resident person | 10 | 10,000 |
| Section 194LA | Payment of compensation on acquisition of certain immovable property | 10 | 5,00,000 |
| Section 194LBA(1) | Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. | 10 | Zero |
| Section 194LBB | Investment fund specified in section 115UB paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] | 10 | Zero |
| Section 194LBC (1) | Income in respect of investment made in a securitisation trust (specified in Explanation of section 115TCA) | 10 | Zero |
| Section 194M | Payment of commission (not being insurance commission), brokerage, contractual fee, 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. Tax shall be deducted under Section 194M. | 2 | 50,00,000 |
| Section 194N | Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office: | ||
| for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of: a) Cash payment Exceeds Rs. 20 Lakhs but not exceeding Rs. 1 Crore b) Cash payment exceeds Rs. 1 crore during the previous year. Note: The threshold limit of Rs. 1 crore is increased to Rs. 3 crores if the withdrawal of cash is made by co-operative society. | 2 5 | >20 Lacs & <1 crore >1 Crore | |
| For Those who have filed ITR on cash payment exceeding Rs. 1 Crore Note: The threshold limit of Rs. 1 crore is increased to Rs. 3 crores if the withdrawal of cash is made by co-operative society. | 2 | > 1 Crore | |
| Section 194-O | Payment or credit of amount by the e-commerce operator to e-commerce participant for sale of Goods/ Provision of services | ||
| a) If Participant is Individual / HUF | 0.10 | 5,00,000 | |
| b) Other than Individual / HUF | 0.10 | Zero | |
| Section 194Q | Payment for purchase of goods of the aggregate value exceeding Rs. 50 lakhs Note: TDS is deductible on sum exceeding Rs. 50 lakhs | 0.1 | 50,00,000 |
| Section 194R | Benefit or perquisite should be arising from business or the exercise of a profession | 10 | 20,000 |
| Section 194S | Payment on transfer of Virtual Digital Asset | ||
| If the consideration is payable by any person (other than a specified person) | 1 | 10,000 | |
| if the consideration is payable by a specified person Specified person means: (a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred; (b) An individual or a HUF who does not have any income under the head profits and gains of business or profession. | 1 | 50,000 | |
| Section 194T | Payments of any sum in the nature of salary, remuneration, commission, bonus or interest to a partner of the firm. | 10 | 20,000 |
Nice detailed rate chart