This is the TDS rate chart for FY 2025-26 (AY 2026-27) for resident payees. The most-used rates are 194C 1% (individual/HUF) / 2% (others), 194J 10% professional / 2% technical, 194I 10% land & building / 2% plant & machinery and 194A 10% on interest. Where PAN is not furnished, TDS is deducted at 20% under Section 206AA. To download, use your browser’s Print → Save as PDF.
TDS Rate Chart — FY 2025-26 (AY 2026-27)
Rates and thresholds below apply to resident payees for the financial year 2025-26. TDS is generally deducted at the time of credit or payment, whichever is earlier, and deposited by the 7th of the next month. For a section-by-section explainer see the TDS rate chart 2025-26 guide.
| Section | Nature of payment | Rate | Threshold (FY 2025-26) |
|---|---|---|---|
| 192 | Salary | Slab | Basic exemption limit |
| 193 | Interest on securities | 10% | ₹10,000 |
| 194 | Dividend | 10% | ₹10,000 |
| 194A | Interest — banks / post office | 10% | ₹50,000 (₹1,00,000 senior citizen) |
| 194A | Interest — others (non-bank) | 10% | ₹10,000 |
| 194B | Lottery / puzzle / game winnings | 30% | ₹10,000 |
| 194BB | Horse-race winnings | 30% | ₹10,000 |
| 194C | Contractor — individual / HUF | 1% | ₹30,000 single / ₹1,00,000 FY |
| 194C | Contractor — others | 2% | ₹30,000 single / ₹1,00,000 FY |
| 194D | Insurance commission | 2% / 5% | ₹20,000 |
| 194H | Commission / brokerage | 2% | ₹20,000 |
| 194-I(a) | Rent — plant & machinery | 2% | ₹6,00,000 / year |
| 194-I(b) | Rent — land / building / furniture | 10% | ₹6,00,000 / year |
| 194-IA | Transfer of immovable property | 1% | ₹50,00,000 |
| 194-IB | Rent by individual / HUF (no audit) | 2% | ₹50,000 / month |
| 194J | Professional fees | 10% | ₹50,000 |
| 194J | Technical fees / royalty (films) | 2% | ₹50,000 |
| 194K | Income from mutual-fund units | 10% | ₹10,000 |
| 194N | Cash withdrawal | 2% | Above ₹1 crore |
| 194-O | E-commerce operator payout | 0.1% | ₹5,00,000 |
| 194Q | Purchase of goods | 0.1% | Above ₹50,00,000 |
| 194R | Business perquisite / benefit | 10% | ₹20,000 |
| 194S | Virtual digital assets (crypto) | 1% | ₹50,000 (₹10,000 specified) |
| 206C(1H) | TCS — sale of goods | 0.1% | Above ₹50,00,000 |
| 206AA | No PAN furnished | 20% | — |
Rates are for resident payees; no surcharge or cess on resident TDS. Non-resident payments fall under Section 195 (rate per income type + applicable DTAA). March deductions are deposited by 30 April.
There is no separate download file — press Ctrl+P (or ⌘+P on Mac) and choose “Save as PDF” as the destination. The table above prints cleanly onto one page for offline reference or sharing with your accounts team.
Budget 2025 — Key TDS Threshold Changes
Budget 2025 raised several TDS thresholds (mostly to reduce small deductions) and removed one compliance burden. The rates themselves were largely unchanged; it is the exemption limits that moved.
| Section | Threshold — before | Threshold — FY 2025-26 |
|---|---|---|
| 194A — bank interest (general) | ₹40,000 | ₹50,000 |
| 194A — bank interest (senior citizen) | ₹50,000 | ₹1,00,000 |
| 193 / 194 / 194K | ₹5,000 | ₹10,000 |
| 194-I — rent (annual) | ₹2,40,000 | ₹6,00,000 |
| 194J — professional / technical | ₹30,000 | ₹50,000 |
| 194H — commission / brokerage | ₹15,000 | ₹20,000 |
| 206AB — higher rate for non-filers | In force | Omitted 1 Apr 2025 |
194H rate was also cut from 5% to 2% and 194-IB from 5% to 2% with effect from 1 October 2024.
The higher-rate deduction for payees who had not filed their income-tax returns (Section 206AB) was omitted with effect from 1 April 2025 by the Finance Act 2025. You no longer run a return-filing compliance check on each vendor — only the missing-PAN rule (20% under Section 206AA) survives.
Not sure which threshold or rate applies to a payment? Get your TDS position reviewed.
Talk to a TDS Expert →No PAN & Inoperative PAN — 20% TDS
When a resident payee does not furnish a valid PAN, TDS is deducted at the higher of the applicable rate or 20% under Section 206AA. If PAN is inoperative (not linked with Aadhaar), it is treated as unfurnished, and the same higher rate applies.
1% Contractor bill with PAN — ₹5,00,000
20% Same bill, PAN not furnished
A missing or inoperative PAN turns a 1% deduction into 20%. Verify PAN status and Aadhaar-linking before the first payment — the higher deduction cannot be reversed by the deductor, only claimed back by the payee in their ITR.
For a worked, section-specific example you can also use the TDS calculator.
TDS Compliance — Deposit, Returns & Certificates
- Obtain TAN before deducting
- Deduct at credit or payment, whichever is earlier
- Deposit by the 7th of the next month
- File Form 26Q / 24Q each quarter
- Issue Form 16A / Form 16
- Report in payee 26AS / AIS
Late deposit attracts interest of 1.5% per month under Section 201; late filing of the TDS return attracts ₹200/day under Section 234E. See the TDS return due dates for each quarter.
Under the Income-tax Act, 2025, TDS provisions are renumbered — salary 192 → 392 and the 194-series → Section 393. The rates and thresholds are unchanged; for FY 2025-26 filings the familiar 194-series references still apply and are what most deductors continue to use.
File your Form 26Q / 24Q and issue Form 16A correctly and on time.
Get TDS Return Filing →TDS Rate Chart — Frequently Asked Questions
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