TDS Rate Chart 2026-27 — Printable Reference
Updated: 3 June 2026 | Income-tax Act, 2025 | All Sections | Resident Payees
Complete TDS rate chart for Tax Year 2026-27 under the Income-tax Act, 2025. All TDS sections with rates, thresholds, and old section numbers for reference. Click "Print / Save as PDF" to download. Updated to reflect Income-tax Act 2025 section renumbering (effective 1 April 2026).
Updated for 2025 Act
Section numbers renumbered: 192→392, 194-series→393. Rates unchanged.
Income-tax Act 2025 effective 01-Apr-2026. Legacy section numbers shown for reference.
Income-tax Act 2025 effective 01-Apr-2026. Legacy section numbers shown for reference.
TDS Rate Chart — Tax Year 2026-27 (Income-tax Act 2025)
| Payment Nature | New Section | Old Section | TDS Rate | Threshold | Deposit Due |
|---|---|---|---|---|---|
| Salary (slab rate) | 392 | 192 | Slab | Basic exemption | 7th of next month |
| Interest on securities | 393 | 193 | 10% | ₹5,000 | 7th of next month |
| Dividends | 393 | 194 | 10% | ₹5,000 | 7th of next month |
| Interest other than securities (FD, savings) | 393 | 194A | 10% | ₹40,000 (₹50K senior) | 7th of next month |
| Lottery / Prize winnings | 393 | 194B | 30% | ₹10,000 | Before release of prize |
| Horse race winnings | 393 | 194BB | 30% | ₹10,000 | Before release |
| Contractor / Sub-contractor | 393 | 194C | 1% (ind/HUF) / 2% (others) | ₹30,000 per payment / ₹1L annual | 7th of next month |
| Insurance commission | 393 | 194D | 5% | ₹15,000 | 7th of next month |
| NSS/Deposits (post office) | 393 | 194EE | 10% | ₹2,500 | 7th of next month |
| Repurchase of mutual fund units | 393 | 194F | 20% | No threshold | 7th of next month |
| Commission / Brokerage | 393 | 194H | 5% | ₹15,000 | 7th of next month |
| Rent — Land/Building/Furniture | 393 | 194-I(a) | 2% | ₹2,40,000/year | 7th of next month |
| Rent — Plant/Machinery | 393 | 194-I(b) | 2% | ₹2,40,000/year | 7th of next month |
| Transfer of immovable property | 393 | 194-IA | 1% | ₹50 lakh | 30 days from end of month |
| Rent by individual/HUF (not audit) | 393 | 194-IB | 2% | ₹50,000/month | 30 days from end of month |
| Professional / Technical services | 393 | 194J(a) | 2% (technical) / 10% (professional) | ₹30,000/year | 7th of next month |
| Director remuneration (non-employee) | 393 | 194J | 10% | No threshold | 7th of next month |
| E-commerce operator payout | 393 | 194O | 1% | ₹5 lakh | 7th of next month |
| Virtual Digital Assets (crypto) | 393 | 194S | 1% | ₹50,000/year (₹10K via exchange) | 30 days from end of month |
| Cash withdrawal exceeding ₹1 crore | 393 | 194N | 2% | ₹1 crore/year | 7th of next month |
| Benefit/perquisite (non-salary) | 393 | 194R | 10% | ₹20,000/year | 7th of next month |
* Rates for resident payees. Higher TDS (20%) applies for inoperative PAN (Section 206AA). March TDS deposits due by 30 April.
Frequently Asked Questions
Where can I download the TDS rate chart for 2026-27?
The TDS rate chart for Tax Year 2026-27 under the Income-tax Act, 2025 is available above as a printable reference. The official source is the CBDT circular or income tax department website at incometax.gov.in. TaxClue maintains an updated table with section cross-references (old Act vs new Act 2025).
What changed in TDS rates for 2026-27?
Key changes under Income-tax Act 2025: Section numbers renumbered (192→392 for salary, 194-series→393 for others). No major rate changes for standard TDS categories. TDS on FD interest threshold remains ₹40,000 (₹50,000 for senior citizens). TDS on rent for individual/HUF (old 194IB) continues at 2% above ₹50,000/month.
What is the TDS rate for inoperative PAN?
If PAN is inoperative (not linked with Aadhaar), TDS is deducted at the higher of: twice the normal rate OR 20% under Section 206AA. For salary TDS, higher of applicable slab rate or 20%. Significantly higher TDS is the penalty for not linking PAN-Aadhaar.
Is there TDS on cryptocurrency / virtual digital assets?
Yes. TDS at 1% on transfer of Virtual Digital Assets (VDA / cryptocurrency) under Section 393 (old: 194S) when consideration exceeds ₹50,000 per year (₹10,000 for smaller transactions through exchanges). The buyer/exchange deducts TDS.
How to avoid double TDS on the same income?
File Form 15G (below 60, income below exemption) or Form 15H (senior citizens) with the bank/payer to prevent TDS on FD interest. For professional fees, declare income in ITR and claim TDS credit. Apply for Nil/Lower TDS Certificate (Form 13) from income tax officer if regularly facing excess TDS.
Related Pages
◆ Available in 71 Cities
Tds Rate Chart Pdf Near You
Expert CA/CS assistance for tds rate chart pdf across India. Click your city for local details.
→
New Delhi
→
Mumbai
→
Bengaluru (Bangalore)
→
Hyderabad
→
Chennai
→
Kolkata
→
Pune
→
Ahmedabad
→
Noida (UP)
→
Gurgaon (Gurugram)
→
Jaipur
→
Lucknow
→
Chandigarh
→
Surat
→
Kochi (Cochin)
→
Faridabad
→
Ghaziabad
→
Greater Noida
→
Panipat
→
Sonipat
→
Manesar (IMT)
→
Dharuhera
→
Mathura
→
Palwal
→
Agra
→
Kosi Kalan
→
Aligarh
→
Khair
→
Jewar (Noida International Airport)
→
Kanpur
→
Varanasi (Kashi)
→
Prayagraj (Allahabad)
→
Meerut
→
Bareilly
→
Moradabad
→
Gorakhpur
→
Firozabad
→
Saharanpur
→
Muzaffarnagar
→
Bulandshahr
→
Hapur
→
Karnal
→
Kurukshetra
→
Ambala
→
Hisar
→
Rohtak
→
Yamunanagar
→
Rewari
→
Bhiwani
→
Jodhpur
→
Udaipur
→
Kota
→
Ajmer
→
Bikaner
→
Ludhiana
→
Amritsar
→
Jalandhar
→
Patiala
→
Mohali (SAS Nagar)
→
Bathinda
→
Dehradun
→
Haridwar
→
Rudrapur
→
Shimla
→
Solan (Baddi-Barotiwala-Nalagarh)
→
Bhopal
→
Indore
→
Gwalior
→
Jammu
→
Srinagar
→
Panchkula