Income Tax

Detailed TDS Rates for the Financial Year 2025–26 for Resident

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Detailed TDS Rate Chart for the Financial Year 2025–26 (Assessment Year 2026–27) for Residents

TDS Rate Chart when recip­i­ent is resident

Sec­tionPar­tic­u­larsTDS Rates (in %)Thresh­old Lim­it (in Rs.)
Sec­tion 192Pay­ment of salaryNor­mal Slab Rate–
Sec­tion 192APay­ment of accu­mu­lat­ed bal­ance of Tax­able prov­i­dent fund1050,000
Sec­tion 193Inter­est 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;1010,000
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;1010,000
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]1010,000
d) inter­est on any oth­er security1010,000
Sec­tion 194 Income by way of dividend10  10,000
Sec­tion 194AIncome by way of inter­est oth­er than “Inter­est on securities”  
Paid or payable by Bank/ Post Office to senior citizen101,00,000
Paid or payable by Bank/ Post Office to a per­son oth­er than senior citizen1050,000
Paid/ Payable by any oth­er person1010,000
Sec­tion 194BIncome 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 194BAIncome by way of win­nings from any online game30Zero  
Sec­tion 194BB Income by way of win­nings from horse races3010,000 per Transaction
Sec­tion 194CPay­ment to con­trac­tor/­sub-con­trac­tor  
  a) HUF/Individuals  130,000 for Sin­gle Pay­ment / 1,00,000 for all pay­ments dur­ing the year
  b) Others  230,000 for Sin­gle Pay­ment / 1,00,000 for all pay­ments dur­ing the year
Sec­tion 194D Insur­ance commission  
Paid to a Res­i­dent (Oth­er than Company)220,000
Paid to a Domes­tic Company1020,000
Sec­tion 194DAPay­ment 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 194EEPay­ment in respect of deposit under Nation­al Sav­ings scheme102,500
Sec­tion 194GCom­mis­sion, etc., on sale of lot­tery tickets220,000  
Sec­tion 194HCom­mis­sion or brokerage220,000  
Sec­tion 194‑IRent  
a) Plant & Machinery250,000 per Month
b) Land or build­ing or fur­ni­ture or fitting1050,000 per Month
Sec­tion 194-IAPay­ment 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-IBPay­ment of rent by indi­vid­ual or HUF not liable to tax audit250,000 per Month
Sec­tion 194-ICPay­ment of mon­e­tary con­sid­er­a­tion under Joint Devel­op­ment Agree­ments to a res­i­dent Indi­avid­ual / HUF (who trans­fers Land/ Building)  10  Zero
Sec­tion 194JFees 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%) 1050,000
ii) sum paid or payable towards fees for tech­ni­cal ser­vices (not being a pro­fes­sion­al Service)250,000
iii) Remuneration/ fee/commission by a direc­tor (when direc­tor is not an employee)10Zero
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%) 1050,000
v) Any oth­er sum 1050,000
Sec­tion 194KIncome in respect of units of Mutu­al Fund/ Units from admin­is­tra­tor of the spec­i­fied undertaking/ units from spec­i­fied com­pa­ny payable to res­i­dent person1010,000
Sec­tion 194LAPay­ment of com­pen­sa­tion on acqui­si­tion of cer­tain immov­able property105,00,000
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.10Zero
Sec­tion 194LBBInvest­ment 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)10Zero
Sec­tion 194MPay­ment 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.250,00,000
Sec­tion 194NCash 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‑OPay­ment 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 / HUF0.105,00,000
b) Oth­er than Indi­vid­ual / HUF0.10Zero
Sec­tion 194QPay­ment for pur­chase of goods of the aggre­gate val­ue exceed­ing Rs. 50 lakhs Note: TDS is deductible on sum exceed­ing Rs. 50 lakhs0.150,00,000
Sec­tion 194RBen­e­fit or perquisite should be aris­ing from busi­ness or the exer­cise of a profession1020,000
Sec­tion 194SPay­ment on trans­fer of Vir­tu­al Dig­i­tal Asset   
If the con­sid­er­a­tion is payable by any per­son (oth­er than a spec­i­fied person)110,000
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.150,000
Sec­tion 194TPay­ments of any sum in the nature of salary, remu­ner­a­tion, com­mis­sion, bonus or inter­est to a part­ner of the firm.   10  20,000

One thought on “Detailed TDS Rates for the Financial Year 2025–26 for Resident”

  • Nice detailed rate chart

    Reply

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