📊 TDS Rates 2026: Complete Section‑wise Chart | Finance Act 2025
✅ Last updated: April 2026 (As per Finance Act 2025) | ✅ Applicable for FY 2025-26 (AY 2026-27)
Tax Deducted at Source (TDS) is a critical compliance for businesses & individuals. This page provides the complete TDS rate chart under the Income Tax Act, 1961 as amended by Finance Act 2025. Covers all sections from 192 to 196D(1A) – resident/non-resident individuals, domestic & foreign companies. Search, filter, and print the latest TDS rates for salary, rent, contractor payments, professional fees, online games, crypto (VDA), cash withdrawals, and more.
📌 Related guides: Complete TDS Guide | TDS Certificate Types | Lower TDS Certificate u/s 197 | TDS Correction Rules
🔥 Most Searched TDS Rates (Quick Look)
📌 Section 192 – Salary
Normal slab rate
Normal slab rate
📌 Section 194C – Contractor
1% (individual/HUF) / 2% (others)
1% (individual/HUF) / 2% (others)
📌 Section 194J – Professional fees
2% (technical) / 10% (royalty films)
2% (technical) / 10% (royalty films)
📌 Section 194Q – Purchase of goods
0.1% on amount > ₹50L
0.1% on amount > ₹50L
📌 Section 194S – Crypto (VDA)
1% (threshold ₹10k/₹50k)
1% (threshold ₹10k/₹50k)
📌 Section 194N – Cash withdrawal
2% / 5% for non-filers
2% / 5% for non-filers
📌 Section 194B – Lottery/online games
30%
30%
📌 Section 194I – Rent
2% (plant) / 10% (building)
2% (plant) / 10% (building)
📌 Section 194H – Commission/brokerage
2%
2%
📌 Section 194D – Insurance commission
5%
5%
📌 Section 194DA – Life insurance payout
2% on income component
2% on income component
📌 Section 194-IA – Property purchase
1% on consideration > ₹50L
1% on consideration > ₹50L
📌 Section 194-IB – Rent by individual
2% (monthly rent > ₹50k)
2% (monthly rent > ₹50k)
📌 Section 194M – Payment by individual/HUF
2% (aggregate > ₹50L)
2% (aggregate > ₹50L)
📌 Section 194O – E‑commerce operator
0.1%
0.1%
📌 Section 194R – Perquisite from business
10% (value > ₹20k)
10% (value > ₹20k)
📌 Section 194T – Partner remuneration
10% (w.e.f. 01-04-2025)
10% (w.e.f. 01-04-2025)
📌 Section 195 – Non-resident payments
20% / 30% / 12.5% as applicable
20% / 30% / 12.5% as applicable
📌 Section 194LC – Foreign borrowing interest
5% / 4% / 9%
5% / 4% / 9%
📌 Section 194K – Mutual fund units
10%
10%
🇮🇳 1. Person other than company – Resident in India
| Section | Description (with internal links to detailed guides) | Rate (%) |
|---|---|---|
| 192 | Payment of salary | Normal Slab Rate |
| 192A | Payment of accumulated balance of provident fund (taxable) | 10 |
| 193(a) | Interest on securities – local authority/corporation | 10 |
| 193(b) | Interest on securities – listed company debentures | 10 |
| 193(c) | Interest on securities – Central/State Govt (8% Savings Bonds etc.) | 10 |
| 193(d) | Interest on any other security | 10 |
| 194 | Dividend income | 10 |
| 194A | Interest other than “Interest on securities” | 10 |
| 194B | Winnings from lotteries, crossword, card games, gambling/betting | 30 |
| 194BA | Winnings from any online game | 30 |
| 194BB | Winnings from horse races | 30 |
| 194C(a) | Payment to contractor/sub‑contractor – HUF/Individuals | 1 |
| 194C(b) | Payment to contractor/sub‑contractor – Others | 2 |
| 194D | Insurance commission | 5 |
| 194DA | Payment in respect of life insurance policy | 2 |
| 194EE | Payment under National Savings Scheme | 10 |
| 194F | Repurchase of units by MF/UTI (not applicable w.e.f. 01-10-2024) | 20 |
| 194G | Commission on sale of lottery tickets | 2 |
| 194H | Commission or brokerage | 2 |
| 194-I(a) | Rent – Plant & Machinery | 2 |
| 194-I(b) | Rent – Land, building, furniture | 10 |
| 194-IA | Transfer of immovable property (other than agricultural land) | 1 |
| 194-IB | Rent by individual/HUF not liable to tax audit | 2 |
| 194-IC | Joint Development Agreement consideration | 10 |
| 194J(i) | Fees for technical services | 2 |
| 194J(ii) | Royalty for cinematographic films | 10 |
| 194J(iii) | Any other sum (2% for call centre operators w.e.f. 01-06-2017) | 2 |
| 194K | Income from units | 10 |
| 194LA | Compensation on acquisition of immovable property | 10 |
| 194LBA(1) | Business trust distributing interest/real estate income | 10 |
| 194LBB | Investment fund income to unit holder | 10 |
| 194LBC | Income from securitisation trust | 10 |
| 194M | Payment by individual/HUF (commission, brokerage, professional fee) >₹50L | 2 |
| 194N(i) | Cash withdrawal >₹1 crore (co‑op society threshold ₹3 crore) | 2 |
| 194N(ii)(a) | Cash withdrawal >₹20L (non-filers for 3 yrs) – up to ₹1Cr | 2 |
| 194N(ii)(b) | Cash withdrawal >₹1 crore (non-filers for 3 yrs) | 5 |
| 194-O | E‑commerce operator to e‑commerce participant | 0.1 |
| 194P | Specified bank for senior citizen (≥75 years) | Tax as per slab |
| 194Q | Purchase of goods (aggregate >₹50L) – TDS on excess | 0.1 |
| 194R | Benefit/perquisite from business/profession (>₹20,000) | 10 |
| 194S | Transfer of Virtual Digital Asset (threshold ₹10k/₹50k) | 1 |
| 194T | Salary/remuneration/interest to partner of firm (w.e.f. 01-04-2025, ≤₹20k no TDS) | 10 |
| Any Other Income | Residual income | 10 |
🌍 2. Person other than company – Non‑resident in India*
* TDS rate increased by applicable surcharge + Health & Education cess, except where exempt (e.g., Section 196D(1A)). DTAA rates may be lower.
| Section | Description | Rate (%) |
|---|---|---|
| 192 | Salary | Normal Slab Rate |
| 192A | PF accumulated balance | 10 |
| 194B | Lottery, puzzles, gambling | 30 |
| 194BA | Online game winnings | 30 |
| 194BB | Horse race winnings | 30 |
| 194E | Payment to non-resident sportsmen/sports association | 20 |
| 194EE | NSS deposit payment | 10 |
| 194F | Repurchase of units (not applicable w.e.f. 01-10-2024) | 20 |
| 194G | Lottery ticket commission | 2 |
| 194LB | Infrastructure debt fund interest | 5 |
| 194LBA(2)(a) | Payment u/s 10(23FC)(a) | 5 |
| 194LBA(2)(b) | Payment u/s 10(23FC)(b) | 10 |
| 194LBA(3) | Business trust real estate income to unit holders | 30 |
| 194LBB | Investment fund income (non-exempt) | 30 |
| 194LBC | Securitisation trust income | 30 |
| 194LC (general) | Foreign currency borrowing interest | 5 |
| 194LC (IFSC listed) | Interest on bond listed on IFSC exchange | 4 |
| 194LC (post 01-04-2023) | Bond listed only on IFSC exchange | 9 |
| 194LD | Interest on rupee bond/govt securities to FII/QFI | 5 |
| 194N(i) | Cash withdrawal >₹1 crore | 2 |
| 194N(ii)(a) | Cash withdrawal >₹20L (non-filers) up to ₹1Cr | 2 |
| 194N(ii)(b) | Cash withdrawal >₹1 crore (non-filers) | 5 |
| 194T | Partner’s salary/remuneration/interest (w.e.f. 01-04-2025) | 10 |
| 195(a) | Investment income – Non-resident Indian citizen | 20 |
| 195(b) | LTCG u/s 115E | 12.5 |
| 195(c) | LTCG u/s 112(1)(c)(iii) | 12.5 |
| 195(d) | LTCG u/s 112A >₹1.25L | 12.5 |
| 195(e) | STCG u/s 111A | 20 |
| 195(f) | Other LTCG (not covered) | 12.5 |
| 195(g) | Dividend from IFSC unit | 10 |
| 195(h) | Other dividend | 20 |
| 195(i) | Foreign currency interest (not 194LB/194LC) | 20 |
| 195(j) | Royalty for books/computer software | 20 |
| 195(k) | Other royalty (approved agreement) | 20 |
| 195(l) | Fees for technical services (approved) | 20 |
| 195(m) | Any other income | 30 |
| 196A | Income from units of non-resident | 20 |
| 196B | Income from units u/s 115AB(1)(i) | 10 |
| 196B (LTCG) | LTCG on units u/s 115AB | 12.5 |
| 196C | Interest/dividend on bonds/GDR u/s 115AC | 10 |
| 196C (LTCG) | LTCG on bonds/GDR u/s 115AC | 12.5 |
| 196D(1) | FII income from securities (DTAA if lower) | 20 |
| 196D(1A) | Specified fund income – no surcharge/cess | 10 |
🏢 3. Domestic Company
| Section | Description | Rate (%) |
|---|---|---|
| 193(a-d) | Interest on securities (all types) | 10 |
| 194 | Dividend | 10 |
| 194A | Interest other than securities | 10 |
| 194B/BA/BB | Winnings (lottery, online games, horse races) | 30 |
| 194C(a) | Contractor – HUF/Individual | 1 |
| 194C(b) | Contractor – Others | 2 |
| 194D | Insurance commission | 10 |
| 194DA | Life insurance policy payout | 2 |
| 194EE | NSS deposit | 10 |
| 194F | Unit repurchase (not applicable w.e.f. 01-10-2024) | 20 |
| 194G | Lottery ticket commission | 2 |
| 194H | Commission/brokerage | 2 |
| 194-I(a) | Rent – Plant & Machinery | 2 |
| 194-I(b) | Rent – Land/building | 10 |
| 194-IA | Immovable property transfer | 1 |
| 194-IC | JDA consideration | 10 |
| 194J(i-iii) | Professional/technical fees (2% call centre) | 2/10 |
| 194K | Unit income | 10 |
| 194LA | Acquisition compensation | 10 |
| 194LBA(1) | Business trust distribution | 10 |
| 194LBB | Investment fund income | 10 |
| 194LBC | Securitisation trust | 10 |
| 194M | Individual/HUF payment >₹50L | 2 |
| 194N(i) | Cash withdrawal >₹1Cr | 2 |
| 194N(ii) | Cash withdrawal for non-filers | 2/5 |
| 194-O | E‑commerce operator | 0.1 |
| 194P | Senior citizen (75+) by bank | Slab rate |
| 194Q | Purchase of goods >₹50L | 0.1 |
| 194R | Business perquisite >₹20k | 10 |
| 194S | Virtual Digital Asset | 1 |
| Any Other Income | Residual | 10 |
🌐 4. Non‑Domestic (Foreign Company)*
| Section | Description | Rate (%) |
|---|---|---|
| 194B/BA/BB | Winnings (lottery, online games, horse races) | 30 |
| 194E | Non-resident sports association | 20 |
| 194G | Lottery ticket commission | 2 |
| 194LB | Infrastructure debt fund interest | 5 |
| 194LBA(2)(a)/(b) | Payments u/s 10(23FC) | 5/10 |
| 194LBA(3) | Real estate income to unit holders | 35 |
| 194LBB/LBC | Investment fund / securitisation trust | 35 |
| 194LC (general/IFSC/post-2023) | Foreign currency bond interest | 5/4/9 |
| 194LD | Rupee bond/govt securities to FII/QFI | 5 |
| 195(a) | LTCG u/s 112(1)(c)(iii) | 12.5 |
| 195(b) | LTCG u/s 112A >₹1.25L | 12.5 |
| 195(c) | STCG u/s 111A | 20 |
| 195(d) | Other LTCG | 12.5 |
| 195(e) | IFSC unit dividend | 10 |
| 195(f) | Other dividend | 20 |
| 195(g) | Foreign currency interest (excl. 194LB/194LC) | 20 |
| 195(h) | Royalty – books/software | 20 |
| 195(i)(A) | Other royalty (agreement pre-1976) | 50 |
| 195(i)(B) | Other royalty (agreement post-1976) | 20 |
| 195(j)(A) | FTS agreement pre-1976 | 50 |
| 195(j)(B) | FTS agreement post-1976 | 20 |
| 195(k) | Any other income | 35 |
| 196A | Non-resident unit income | 20 |
| 196B | Unit income u/s 115AB(1)(i) | 10 |
| 196B (LTCG) | LTCG on those units | 12.5 |
| 196C | Bonds/GDR interest/dividend | 10 |
| 196C (LTCG) | LTCG on bonds/GDR | 12.5 |
| 196D(1) | FII securities income (DTAA if lower) | 20 |
| 196D(1A) | Specified fund – no surcharge/cess | 10 |
❓ Frequently Asked Questions on TDS Rates
💡 People also ask: TDS rate on contractor without PAN? | Is TDS applicable on crypto? | Threshold for TDS on rent? | TDS rate for non-resident professional fees? | Difference between TDS and TCS?
Q1: What is the TDS rate on salary for FY 2025-26?
Under Section 192, TDS is deducted as per the normal income tax slab rates applicable to the employee. No fixed percentage.
Under Section 192, TDS is deducted as per the normal income tax slab rates applicable to the employee. No fixed percentage.
Q2: What is TDS rate on rent paid to a resident?
Section 194-I: 2% for plant & machinery, 10% for land/building/furniture. No TDS if annual rent < ₹2.4 lakh (except 194-IB).
Section 194-I: 2% for plant & machinery, 10% for land/building/furniture. No TDS if annual rent < ₹2.4 lakh (except 194-IB).
Q3: TDS on contractor payments under Section 194C?
1% for individuals/HUF, 2% for others (companies, firms). Threshold ₹30,000 per contract or ₹1 lakh annually.
1% for individuals/HUF, 2% for others (companies, firms). Threshold ₹30,000 per contract or ₹1 lakh annually.
Q4: What is the TDS rate on winnings from online games (Section 194BA)?
Flat 30% on net winnings. No threshold exemption. TDS deducted at withdrawal or year end.
Flat 30% on net winnings. No threshold exemption. TDS deducted at withdrawal or year end.
Q5: TDS on purchase of goods exceeding ₹50 lakh (Section 194Q)?
0.1% TDS on the amount exceeding ₹50 lakh in a financial year. Applicable from 1st July 2021.
0.1% TDS on the amount exceeding ₹50 lakh in a financial year. Applicable from 1st July 2021.
Q6: What is the TDS rate on Virtual Digital Assets (crypto) under Section 194S?
1% TDS on transfer of VDA. Threshold: ₹10,000 (non-specified person) / ₹50,000 (specified person) per FY.
1% TDS on transfer of VDA. Threshold: ₹10,000 (non-specified person) / ₹50,000 (specified person) per FY.
Q7: TDS on cash withdrawal (Section 194N)?
2% if withdrawal >₹1 crore. For non-filers of ITR for 3 years: 2% on ₹20L-₹1Cr and 5% above ₹1Cr. Co‑operative society threshold ₹3 crore.
2% if withdrawal >₹1 crore. For non-filers of ITR for 3 years: 2% on ₹20L-₹1Cr and 5% above ₹1Cr. Co‑operative society threshold ₹3 crore.
Q8: Which sections have 2% TDS rate?
194C (others), 194G, 194H, 194-I(a), 194J (technical fees), 194M, 194-IB, 194-O, etc.
194C (others), 194G, 194H, 194-I(a), 194J (technical fees), 194M, 194-IB, 194-O, etc.
Q9: Where can I get lower TDS certificate?
Apply under Section 197 to your Assessing Officer. Detailed guide here.
Apply under Section 197 to your Assessing Officer. Detailed guide here.
Q10: What is the penalty for non-deduction of TDS?
Under Section 271C, penalty equal to the amount of TDS not deducted. Also disallowance of expense under Section 40(a).
Under Section 271C, penalty equal to the amount of TDS not deducted. Also disallowance of expense under Section 40(a).
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