TDS Rate Finder
Search any section or keyword and get the nature of payment, threshold limit, resident rate and no-PAN rate — updated for Budget 2025.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Fill in the details — the answer on the right updates as you go.
All matching TDS sections
Rates for resident payees · FY 2026-27| Section | Nature of payment | Threshold | Resident rate | No-PAN rate |
|---|
Get your TDS compliance handled by a CA
We deduct at the right rate, file 24Q/26Q on time and issue Form 16/16A correctly.
Disclaimer: Indicative TDS rates for resident payees under the Income-tax Act for FY 2026-27 (AY 2027-28). Thresholds and rates can change with notifications; special rules apply to non-residents (Section 195). Verify against the latest CBDT circulars before deducting.
Budget 2025 — higher TDS thresholds
Budget 2025 raised several TDS threshold limits from 1 April 2025 to reduce compliance for small payments. Fewer transactions now attract TDS, though the rates themselves are largely unchanged. The biggest reliefs are on interest, rent, commission and professional fees.
TDS rate chart — FY 2026-27
The complete list of common sections. The "No-PAN rate" is the higher rate that applies under Section 206AA when the payee does not furnish a valid PAN — generally 20% (or the section rate if higher).
| Section | Nature of payment | Threshold (₹) | Rate | No PAN |
|---|---|---|---|---|
| 192 | Salary | Slab | Slab | Slab |
| 192A | Premature EPF withdrawal | 50,000 | 10% | 20% |
| 193 | Interest on securities | 10,000 | 10% | 20% |
| 194 | Dividend | 5,000 | 10% | 20% |
| 194A | Bank / post-office interest (₹50,000 senior) | 40,000 | 10% | 20% |
| 194B | Lottery / crossword / card games | 10,000 | 30% | 30% |
| 194BA | Winnings from online games | Nil | 30% | 30% |
| 194C | Contractor — individual / HUF | 30,000 / 1,00,000 | 1% | 20% |
| 194C | Contractor — others (company/firm) | 30,000 / 1,00,000 | 2% | 20% |
| 194D | Insurance commission | 15,000 | 2% | 20% |
| 194DA | Life insurance policy payout | 1,00,000 | 2% | 20% |
| 194H | Commission / brokerage | 20,000 | 2% | 20% |
| 194-I | Rent — land / building / furniture | 6,00,000 | 10% | 20% |
| 194-I | Rent — plant / machinery / equipment | 6,00,000 | 2% | 20% |
| 194-IA | Purchase of immovable property | 50,00,000 | 1% | 20% |
| 194-IB | Rent by individual / HUF (non-audit) | 50,000/mo | 2% | 20% |
| 194J | Professional fees | 50,000 | 10% | 20% |
| 194J | Technical fees / royalty / call-centre | 50,000 | 2% | 20% |
| 194K | Income from mutual fund units | 5,000 | 10% | 20% |
| 194N | Cash withdrawal above ₹1 crore | 1,00,00,000 | 2% | 2% |
| 194O | E-commerce operator payment | 5,00,000 | 0.1% | 5% |
| 194Q | Purchase of goods | 50,00,000 | 0.1% | 5% |
| 206C(1H) | TCS on sale of goods | 50,00,000 | 0.1% | 1% |
How the TDS finder works
Type any section number or a plain-English keyword and the tool matches it against every section's number and description, then shows the applicable rate, threshold and the higher no-PAN rate.
Search or filter
Enter a section (e.g. 194J) or keyword (rent, salary, contractor). You can also narrow the list with a category like "Rent & Property".
Read the rate
The best match is highlighted on the right with its resident rate, threshold and the no-PAN rate. All other matches appear in the table below.
Deduct & deposit
Deduct at that rate, deposit by the 7th of the next month and file the quarterly TDS return so the payee gets 26AS credit.
Key terms explained
Section 206AA — no-PAN rate
If the payee does not give a valid PAN, TDS must be deducted at the higher of the section rate or 20%. For most sections this means 20%; for winnings (194B/194BA) it stays 30%, and for 194O/194Q the no-PAN rate is 5%.
TDS vs TCS
TDS (Tax Deducted at Source) is deducted by the payer from an amount they pay out. TCS (Tax Collected at Source, e.g. 206C(1H)) is collected by the seller over and above the sale price. Both are advance tax credited to the other party's PAN.
Deposit & return dates
TDS must be deposited by the 7th of the following month (30 April for March). Quarterly returns (24Q/26Q) are due 31 Jul, 31 Oct, 31 Jan and 31 May. Late deposit attracts 1.5% interest per month.
Threshold limit
TDS applies only once payments cross the threshold in the year. Below it, no tax is deducted. For 194C the limit is ₹30,000 per single bill or ₹1,00,000 in aggregate for the year.
Questions people ask
Short answers on TDS Rate Finder. Tap a question to open it.
01Where do TDS rates come from?
From the individual sections of Chapter XVII-B, as amended by each Finance Act. Rates and thresholds change frequently, so the year in which the payment falls determines the rate, not the year of the invoice.
02Does surcharge and cess apply to TDS?
Not for payments to residents — TDS on resident payments is at the basic rate without surcharge or cess. For payments to non-residents under section 195, surcharge and health and education cess are added.
03What happens if the payee has no PAN?
Section 206AA requires deduction at the higher of the specified rate, the rate in force, or 20%. Different higher rates apply for sections 194-O and 194Q, where the floor is 5%.
04Are there higher rates for non-filers?
Section 206AB, which required a higher rate for specified non-filers, was omitted with effect from 1 April 2025, so the compliance-check step it required is no longer needed.
05Can a payee get a lower rate?
Yes, by obtaining a certificate under section 197 in Form 13, or by furnishing Form 15G or 15H where eligible. The deductor must then deduct at the certified rate for the payer named in the certificate.
More Income Tax & TDS tools
Picked from the same shelf. Every tool is free and runs in your browser.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.