TDS
TDS Rate Chart: Old and New Section Numbers
Searchable TDS rates and thresholds for payments to residents, with each 1961 Act section mapped to its Income-tax Act, 2025 reference.
| Old section1961 Act · to 31 Mar 2026 | New referenceIncome-tax Act, 2025 · from 1 Apr 2026 | Nature of payment | Threshold | Rate |
|---|---|---|---|---|
| 192 | 392(1) | Salary | Income above the basic exemption limit | Average rate on estimated salary income |
| 192A | 392(7) | Payment of accumulated EPF balance (where taxable) | ₹50,000 or more | 10% |
| 193 | 393(1) · Sl. 5(i) | Interest on securities | Above ₹10,000 | 10% (rates in force) |
| 194 | 393(1) · Sl. 7 | Dividends paid by a domestic company | Above ₹10,000 to an individual paid other than in cash — 393(4) Sl. 10 | 10% |
| 194A | 393(1) · Sl. 5(ii) | Interest (other than on securities) from banks, co-operative banks and post offices | Above ₹50,000 (₹1,00,000 for senior citizens) | 10% (rates in force) |
| 194A | 393(1) · Sl. 5(iii) | Interest (other than on securities) — other payers | Above ₹10,000 | 10% (rates in force) |
| 194B | 393(3) · Sl. 1 | Winnings from lotteries, crosswords, card games and similar | Above ₹10,000 per transaction | 30% (rates in force) |
| 194BA | 393(3) · Sl. 2 | Winnings from online games | On net winnings | 30% (rates in force) |
| 194BB | 393(3) · Sl. 3 | Winnings from horse races | Above ₹10,000 per transaction | 30% (rates in force) |
| 194C | 393(1) · Sl. 6(i) | Payments to contractors and sub-contractors | Above ₹30,000 single payment or ₹1,00,000 in a year | 1% (individual/HUF) · 2% (others) |
| 194D | 393(1) · Sl. 1(i) | Insurance commission | Above ₹20,000 | 2% (other than company) · 10% (company) — rates in force |
| 194DA | 393(1) · Sl. 8(i) | Life-insurance policy payout (income portion) | Above ₹1,00,000 | 2% |
| 194EE | 393(3) · Sl. 6 | Payments from National Savings Scheme deposits | ₹2,500 or more | 10% |
| 194G | 393(3) · Sl. 4 | Commission or prize on lottery tickets | Above ₹20,000 | 2% |
| 194H | 393(1) · Sl. 1(ii) | Commission or brokerage (other than insurance commission) | Above ₹20,000 | 2% |
| 194-I(a) | 393(1) · Sl. 2(ii), rate (a) | Rent for plant, machinery or equipment | Above ₹50,000 for a month or part of a month | 2% |
| 194-I(b) | 393(1) · Sl. 2(ii), rate (b) | Rent for land, building, furniture or fittings | Above ₹50,000 for a month or part of a month | 10% |
| 194-IA | 393(1) · Sl. 3(i) | Purchase of immovable property (other than agricultural land) | Consideration or stamp duty value of ₹50 lakh or more | 1% of the higher of consideration and stamp duty value |
| 194-IB | 393(1) · Sl. 2(i) | Rent paid by individuals/HUFs not covered by 194-I (not a "specified person") | Above ₹50,000 for a month or part of a month | 2% |
| 194-IC | 393(1) · Sl. 3(ii) | Payment under a joint development agreement | No threshold | 10% |
| 194J | 393(1) · Sl. 6(iii), rate (a) | Fees for technical services, call-centre operations, film royalties | Above ₹50,000 | 2% |
| 194J | 393(1) · Sl. 6(iii), rate (b) | Fees for professional services, other royalties, non-compete fees | Above ₹50,000 | 10% |
| 194J | 393(1) · Sl. 6(iii)(c) | Remuneration or fees to a director (other than salary) | No threshold | 10% |
| 194K | 393(1) · Sl. 4(i) | Income from mutual-fund units | Above ₹10,000 | 10% |
| 194LA | 393(1) · Sl. 3(iii) | Compensation on compulsory acquisition of immovable property | Above ₹5,00,000 | 10% |
| 194M | 393(1) · Sl. 6(ii) | Contract work, commission or professional fees paid by individuals/HUFs not required to deduct otherwise | Above ₹50 lakh | 2% |
| 194N | 393(3) · Sl. 5 | Cash withdrawals from banks, co-operative banks and post offices | Above ₹1 crore (₹3 crore for co-operative societies) | 2% |
| 194O | 393(1) · Sl. 8(v) | Payments by e-commerce operators to e-commerce participants | Gross sales above ₹5 lakh for individual/HUF participants with PAN or Aadhaar — 393(4) Sl. 11 | 0.1% |
| 194Q | 393(1) · Sl. 8(ii) | Purchase of goods by buyers with turnover above ₹10 crore | On the amount above ₹50 lakh from a seller in a year | 0.1% |
| 194R | 393(1) · Sl. 8(iv) | Benefits or perquisites arising from business or profession | Above ₹20,000 | 10% |
| 194S | 393(1) · Sl. 8(vi) | Transfer of virtual digital assets | Above ₹50,000 (specified individuals/HUFs) · ₹10,000 (others) — 393(4) Sl. 12 | 1% |
| 194T | 393(3) · Sl. 7 | Salary, remuneration, commission, bonus or interest paid by a firm to its partners | Above ₹20,000 | 10% |
| 206AA | 397(2) | Payee has not furnished a valid PAN | — | Higher of the applicable rate and 20% (5% for e-commerce and purchase of goods) |
Good to know
- From 1 April 2026 the Income-tax Act, 2025 replaces the 1961 Act. Salary TDS moves to section 392, almost all other TDS to the Tables in section 393, and the no-PAN rule to section 397(2).
- "393(1) · Sl. 6(i)" means section 393(1), Table, serial number 6(i). Sub-section (1) covers payments to residents and sub-section (3) payments to any person.
- Where a threshold comes from the no-deduction Table in section 393(4), the serial number is shown with it.
- Rates shown are for resident payees with a valid PAN. Declarations (Form 15G/15H equivalents) and lower-deduction certificates can change the position.
- Under the 1961 Act, section 194N also prescribed higher rates for persons who had not filed returns.
These tools give general estimates for information only. They are not professional advice and may not reflect your full circumstances or the latest amendments. Please consult us before acting.