TDS Rate Chart FY 2025-26: Comprehensive Guide to Tax Deduction at Source

Tax deduction at sourc (TDS), was first implemented by the Indian Income Tax. A percentage of the tax is withheld by the payer before paying the remaining amount when you get income from sources such as interest, rent, or a salary. On your behalf, the government receives the TDS that has been withheld. The Government of India uses the TDS percentage chart to calculate the TDS rates for FY 2025–2026. In addition to the TDS section chart, TDS on salary slab, TDS slab rates, and the new TDS 2026 rate chart.

Read also: ITR-U: Updated Income Tax Return – Eligibility, Filing & Time Limits

What is the TDS Rate Chart?

Under the Income Tax Act of 1961, a TDS (Tax Deducted at Source) rate chart is a comprehensive chart that lists the applicable tax deduction rates for different kinds of payments. The proportion of tax that must be withheld by the payer before making payments for things like salary, interest, rent, professional fees, and commissions is stated in this TDS percentage chart. The type of transaction and the recipient’s classification individuals, businesses, or non-residents determine the TDS slab rates. The TDS rate table, which is updated yearly in the Union Budget, assists taxpayers and deductors in complying to tax laws and avoiding fines for noncompliance.

Read also: New Income Tax Bill 2025 : Key Reforms and Major Changes Taxpayers must know

TDS Rate Chart for FY 2025-2026

The TDS chart 2026 table below highlights the TDS rates for FY 2025-26 as they apply to the Financial Year 2025-2026 (Assessment Year 2026-2027), including TDS on pay slab, fund, etc. The detailed TDS section chart is provided below.

Section	For Payment of	Threshold limit	TDS Rate %
192	Salary Income	Income Tax Slab	Slab rates
192A	EPF – Premature withdrawal	Rs. 50,000	10% (20% in case of no PAN)
193	Interest on Securities	Rs. 10,000 – Debentures Rs. 10,000 – Govt securities Rs. 2,500 – Other Securities	10%
194	Dividend	Rs. 10,000	10%
194A	Interest by banks / post office other than on securities	Rs. 1,00,000 – Senior Citizens Rs. 50,000 – Others	10%
194A	Interest by others other than on securities	Rs. 10,000	10%
194B	Winnings from Lotteries / Puzzle / Game	Rs. 10,000	30%
194BA	Income from online games	NA	30%
194BB	Winnings from Horse Race	Rs. 10,000	30%
194C	Contract	Rs. 30,000 (Single Transaction) Rs. 1,00,000 (Aggregate of Transactions)	1% (Individuals/HUF) 2% (Others)
194D	Payment of Insurance Commission	Rs. 20,000	5% (Individual) 10% (Others)
194DA	Maturity of Life Insurance Policy	Rs. 1,00,000	2%
194E	Payment to non-resident sportsmen/sports association	NA	20%
194EE	Payment in respect of deposit under National Savings scheme	Rs. 2,500	10%
194F	Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India	NA	20%
194G	Commission on Sale of Lottery tickets	Rs. 20,000	2%
194H	Commission or Brokerage	Rs. 20,000	2%
194I(a)	Rent of Plant & Machinery	Rs. 6,00,000	2%
194I(b)	Rent of Land, Building or Furniture	Rs. 6,00,000	10%
194IA	Transfer of Immovable Property , other than Agricultural land	Rs. 50 Lakh	1%
194IB	Payment of rent by individual or HUF not liable to tax audit	Rs. 50,000 (per month)	2%
194IC	Payment of monetary consideration under Joint Development Agreements	NA	10%
194J	Fees for professional or technical services	Rs. 50,000	2% (Technical services) 10% (Professional services)
194K	Income in respect of units (UTI/MF)	Rs. 10,000	10%
194LA	Payment of compensation on acquisition of certain immovable property	Rs. 5,00,000	10%
194LB	Interest from Infrastructure Bond to NRI	NA	5%
194LBA(1)	Certain income distributed by a business trust among its unit holder	NA	10%
194LBB	Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]	NA	10%
194LBC	Income in respect of investment made in a securitisation trust	NA	10%
194LD	Interest on Rupee denominated bond, municipal debt security and govt. Securities	NA	5%
194M	Contract, commission, brokerage or professional fee (other than 194C, 194H or 194J)	50 Lakh	2%
194N	Cash withdrawal from bank and ITR filed	Rs. 3 cr – Cooperative society Rs. 1cr – Others	2%
194N	Cash withdrawal from bank and ITR not filed	Rs. 20 Lakh – Rs. 3 cr – Cooperative society Rs. 20 Lakh – Rs. 1 cr – Others	2%
194N	Cash withdrawal from bank and ITR not filed	Above Rs. 3 cr – Cooperative society Above Rs. 1 cr – Others	5%
194O	E-commerce sale	Rs. 5 lakh	0.1%
194P	TDS on Senior Citizen above 75 Years (No ITR filing cases)	–	Slab Rates
194Q	Purchase of goods	Rs. 50 lakh	0.10%
194R	Benefits or perquisites arising from business or profession	Rs. 20,000	10%
194S	TDS on payment for Virtual Digital Assets or crypto currency	Rs 50,000 (Specified Persons) Rs 10,000 (Others)	1%
195	Payment of any other sum to a Non-resident a) Income in respect of investment made by a Non-resident Indian Citizen b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112 d) Income by way of long-term capital gains as referred to in Section 112A e) Income by way of short-term capital gains referred to in Section 111A f) ) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)	NA	20% 10% 10% 10% 15% 20% 20%
196A	Foreign Company being unit holder in Mutual Fund	NA	20%
196B	Units held by Off-shore Fund	NA	10%
196C	Income from Foreign Currency Bonds	NA	10%
196D	Income of FII on Securities	NA	20%
196DA	Income of specified fund from securities	NA	10%
206AA	TDS rate in case of Non availability of PAN	–	Higher of : –As per act –Twice the rate in force –20%
206AB	TDS on non-filers of ITR at higher rates	–	Higher of – 5% – Twice the rate or rate in force