TDS Rate Chart FY 2025-26 — All Sections at a Glance
Tax Deducted at Source (TDS) is the backbone of India's tax collection system. This guide covers all major TDS sections with rates, thresholds, and compliance requirements for FY 2025-26.
View our interactive TDS Rate Chart Tool with search/filter and download the PDF.
Key TDS Sections FY 2025-26
Section 192 — TDS on Salary
Rate: As per income tax slab. Threshold: Any salary income. No fixed rate — deducted based on estimated annual income at applicable slab rates (new or old regime as declared by employee).
Section 194A — TDS on Interest
Rate: 10%. Threshold: ₹40,000/year for banks (₹50,000 for senior citizens); ₹5,000 for others. Covers: Bank FD, NBFC deposits, company FD, loan interest.
Section 194C — TDS on Contractor Payments
Rate: 1% (Individual/HUF), 2% (Others). Threshold: ₹30,000 per payment; ₹1,00,000 aggregate in FY. Covers: Contractors, subcontractors, advertising, labour.
Section 194H — TDS on Commission/Brokerage
Rate: 5%. Threshold: ₹15,000 per year.
Section 194I — TDS on Rent
Rate: 10% (land, building, furniture); 2% (plant, machinery). Threshold: ₹2,40,000 per year. Section 194IB (individual/HUF): 5% if monthly rent exceeds ₹50,000.
Section 194J — TDS on Professional/Technical Fees
Rate: 10% (professional fees); 2% (technical services, royalty, call centres). Threshold: ₹30,000 per year.
Section 194Q — TDS on Purchase of Goods
Rate: 0.1%. Threshold: ₹50,00,000 aggregate purchase from one seller. Applies when buyer turnover exceeds ₹10 crore.
Section 194S — TDS on Crypto/VDA
Rate: 1%. Threshold: ₹50,000/year (specified persons); ₹10,000 (others). Covers Bitcoin, Ethereum, NFTs, all VDAs.
Section 206AB — Higher TDS for Non-Filers
If payee has not filed ITR for last 2 years AND TDS/TCS was ₹50,000+ each year: TDS at highest of 2× applicable rate or 5%.
TDS Deposit Due Dates FY 2025-26
- April to February: 7th of next month
- March: 30th April
TDS Return Due Dates
- Q1 (Apr–Jun 2025): 31st July 2025
- Q2 (Jul–Sep 2025): 31st October 2025
- Q3 (Oct–Dec 2025): 31st January 2026
- Q4 (Jan–Mar 2026): 31st May 2026
Penalties for TDS Non-Compliance
- Non-deduction (Sec 201): Interest @ 1% per month
- Non-deposit (Sec 201): Interest @ 1.5% per month
- Late filing (Sec 234E): ₹200/day (max = TDS amount)
- Non-filing (Sec 271H): ₹10,000 to ₹1,00,000
- Expense disallowance (Sec 40(a)(ia)): 30% of related expense