TDS Rate Chart FY 2025-26 - Summary
Tax Deducted at Source (TDS) is a way the government collects tax directly from income at the time of payment. It ensures steady revenue collection and reduces chances of tax evasion. The person making a payment (like salary, interest, rent, commission, etc.) deducts a certain percentage of tax before giving the money to the receiver. The deducted tax is then deposited with the government.
TDS Rate Chart for FY 2025–26
| Section | Nature of Payment | Threshold Limit (₹) | TDS Rate |
|---|---|---|---|
| 192 | Salary | As per income tax slab | As per slab rate |
| 192A | Premature withdrawal from EPF | ₹50,000 | 10% |
| 193 | Interest on securities | ₹10,000 | 10% |
| 194 | Dividend | ₹5,000 | 10% |
| 194A | Interest (other than securities) | ₹5,000 (₹40,000 for banks/post office, ₹50,000 for senior citizens) | 10% |
| 194B | Lottery, crossword, game winnings | ₹10,000 | 30% |
| 194BB | Horse race winnings | ₹10,000 | 30% |
| 194C | Payment to contractors/sub-contractors | ₹30,000 (single) or ₹1,00,000 (annual) | 1% (individual/HUF), 2% (others) |
| 194D | Insurance commission | ₹15,000 | 10% |
| 194DA | Life insurance policy proceeds | ₹1,00,000 | 5% (on income part only) |
| 194H | Commission/Brokerage | ₹15,000 | 5% |
| 194I | Rent of land/building/furniture | ₹2,40,000 | 10% |
| 194IA | Transfer of immovable property | ₹50,00,000 | 1% |
| 194IB | Rent paid by individuals/HUF (not liable to audit) | ₹50,000 per month | 5% |
| 194J | Professional/technical fees, royalty, etc. | ₹30,000 | 10% (2% for technical fees) |
| 194M | Payment by individual/HUF to contractor or professional (not liable to audit) | ₹50,00,000 | 5% |
| 194N | Cash withdrawal from bank/post office | ₹20 lakh (for non-filers), ₹1 crore (others) | 2%/5% |
| 194O | Payment by e-commerce operator to participant | ₹5,00,000 | 1% |
| 195 | Payment to Non-Resident | Any amount | Rates as per Income Tax Act/DTAA |
