TDS Rate Chart
All TDS sections, rates, and thresholds for FY 2025-26. Search by section number or payment type.
| Section | Payment Type | Threshold | Individual | Corporate | No PAN |
|---|---|---|---|---|---|
| 192 | Salary TDS deducted at applicable income tax slab rate. Not a fixed rate. | Basic exemption limit (₹2,50,000 for individuals below 60) | Slab rate | — | Slab rate |
| 192A | Premature PF Withdrawal 📢 Threshold increased from ₹30,000 to ₹50,000 in Budget 2023 | ₹50,000 per withdrawal | 10% | 10% | 20% |
| 193 | Interest on Securities | ₹10,000 per year | 10% | 10% | 20% |
| 194A | Interest (Other than Securities) — Banks / Post Office Threshold is ₹5,000 per year for interest from other sources (not bank/post office) 📢 Budget 2025: Bank/post office threshold increased to ₹50,000 (senior) / ₹40,000 (others) | ₹50,000 per year for senior citizens; ₹40,000 for others (banks/post office) | 10% | 10% | 20% |
| 194B | Winnings from Lottery / Puzzle / Game | ₹10,000 per prize | 30% | 30% | 30% |
| 194BB | Winnings from Horse Race | ₹10,000 per race | 30% | 30% | 30% |
| 194C | Contractor / Sub-contractor Payments | ₹30,000 per payment OR ₹1,00,000 aggregate per year | 1% | 2% | 20% |
| 194D | Insurance Commission | ₹15,000 per year | 5% | 10% | 20% |
| 194DA | Life Insurance Policy Maturity (Taxable) TDS on net income component (maturity - premium paid) | ₹1,00,000 aggregate per year | 5% | 5% | 20% |
| 194G | Commission on Sale of Lottery Tickets | ₹15,000 per year | 5% | 5% | 20% |
| 194H | Commission or Brokerage 📢 Budget 2024: Rate reduced from 5% to 2% — verify current rate | ₹15,000 per year | 5% | 5% | 20% |
| 194I(a) | Rent — Plant, Machinery, Equipment | ₹2,40,000 per year | 2% | 2% | 20% |
| 194I(b) | Rent — Land, Building, Furniture, Fittings | ₹2,40,000 per year | 10% | 10% | 20% |
| 194IA | Purchase of Immovable Property Buyer deducts TDS on property purchase. No threshold if stamp duty value > ₹50L | ₹50,00,000 (₹50 Lakh) per property | 1% | 1% | 20% |
| 194IB | Rent Paid by Individual / HUF (not liable to audit) Deducted once at end of year or lease termination. Form 26QC to be filed. | ₹50,000 per month | 5% | 5% | 20% |
| 194IC | Joint Development Agreement — Payment to Land Owner | No threshold — TDS on all payments | 10% | 10% | 20% |
| 194J(a) | Fees for Technical Services / Call Centre | ₹30,000 per year | 2% | 2% | 20% |
| 194J(b) | Fees for Professional Services / Director Remuneration / Royalty | ₹30,000 per year (no threshold for director remuneration) | 10% | 10% | 20% |
| 194K | Income from Mutual Fund Units | ₹5,000 per year | 10% | 10% | 20% |
| 194LA | Compensation on Compulsory Acquisition of Immovable Property | ₹2,50,000 per year | 10% | 10% | 20% |
| 194M | Payment by Individual/HUF to Contractor/Professional (not liable to audit) Form 26QD to be filed. Applicable when individual/HUF not liable for tax audit. | ₹50,00,000 (₹50 Lakh) per year aggregate | 5% | 5% | 20% |
| 194N | Cash Withdrawal from Bank Rate is 5% if cash withdrawn exceeds ₹1 Crore AND ITR not filed for past 3 years | ₹20,00,000 per year (₹1 Crore if ITR not filed for 3 years) | 2% | 2% | 2% |
| 194O | Payment by E-Commerce Operator to E-Commerce Participant | ₹5,00,000 per year (for resident individual/HUF participants) | 1% | 1% | 5% |
| 194Q | Purchase of Goods Applicable to buyers with turnover > ₹10 Crore. Not applicable if TCS under 206C(1H) already deducted. | ₹50,00,000 (₹50 Lakh) per year from a single seller | 0.1% | 0.1% | 5% |
| 195 | Payments to Non-Residents (Interest, Royalty, Technical Fees, Capital Gains) Rate varies by nature of payment and applicable DTAA. Consult BSP Associate for exact rate. | No threshold — TDS on all payments to non-residents | 0% | N/A | Slab rate |
| 194 | Dividend from Domestic Company | ₹5,000 per year | 10% | 10% | 20% |
| 194LBA | Certain Income from Business Trust (REIT/InvIT) | No threshold | 10% | 10% | 20% |
| 194S | Payment for Transfer of Virtual Digital Assets (Crypto) Threshold is ₹50,000 for specified persons (individuals/HUF with business turnover ≤ ₹1Cr or professional receipts ≤ ₹50L) 📢 Introduced in Budget 2022 | ₹50,000 per year (₹10,000 for others) | 1% | 1% | 20% |
Salary
Basic exemption limit (₹2,50,000 for individuals below 60)
Individual
Slab
Corporate
N/A
No PAN
Slab
TDS deducted at applicable income tax slab rate. Not a fixed rate.
Premature PF Withdrawal
₹50,000 per withdrawal
Individual
10%
Corporate
10%
No PAN
20%
📢 Threshold increased from ₹30,000 to ₹50,000 in Budget 2023
Interest on Securities
₹10,000 per year
Individual
10%
Corporate
10%
No PAN
20%
Interest (Other than Securities) — Banks / Post Office
₹50,000 per year for senior citizens; ₹40,000 for others (banks/post office)
Individual
10%
Corporate
10%
No PAN
20%
Threshold is ₹5,000 per year for interest from other sources (not bank/post office)
📢 Budget 2025: Bank/post office threshold increased to ₹50,000 (senior) / ₹40,000 (others)
Winnings from Lottery / Puzzle / Game
₹10,000 per prize
Individual
30%
Corporate
30%
No PAN
30%
Winnings from Horse Race
₹10,000 per race
Individual
30%
Corporate
30%
No PAN
30%
Contractor / Sub-contractor Payments
₹30,000 per payment OR ₹1,00,000 aggregate per year
Individual
1%
Corporate
2%
No PAN
20%
Insurance Commission
₹15,000 per year
Individual
5%
Corporate
10%
No PAN
20%
Life Insurance Policy Maturity (Taxable)
₹1,00,000 aggregate per year
Individual
5%
Corporate
5%
No PAN
20%
TDS on net income component (maturity - premium paid)
Commission on Sale of Lottery Tickets
₹15,000 per year
Individual
5%
Corporate
5%
No PAN
20%
Commission or Brokerage
₹15,000 per year
Individual
5%
Corporate
5%
No PAN
20%
📢 Budget 2024: Rate reduced from 5% to 2% — verify current rate
Rent — Plant, Machinery, Equipment
₹2,40,000 per year
Individual
2%
Corporate
2%
No PAN
20%
Rent — Land, Building, Furniture, Fittings
₹2,40,000 per year
Individual
10%
Corporate
10%
No PAN
20%
Purchase of Immovable Property
₹50,00,000 (₹50 Lakh) per property
Individual
1%
Corporate
1%
No PAN
20%
Buyer deducts TDS on property purchase. No threshold if stamp duty value > ₹50L
Rent Paid by Individual / HUF (not liable to audit)
₹50,000 per month
Individual
5%
Corporate
5%
No PAN
20%
Deducted once at end of year or lease termination. Form 26QC to be filed.
Joint Development Agreement — Payment to Land Owner
No threshold — TDS on all payments
Individual
10%
Corporate
10%
No PAN
20%
Fees for Technical Services / Call Centre
₹30,000 per year
Individual
2%
Corporate
2%
No PAN
20%
Fees for Professional Services / Director Remuneration / Royalty
₹30,000 per year (no threshold for director remuneration)
Individual
10%
Corporate
10%
No PAN
20%
Income from Mutual Fund Units
₹5,000 per year
Individual
10%
Corporate
10%
No PAN
20%
Compensation on Compulsory Acquisition of Immovable Property
₹2,50,000 per year
Individual
10%
Corporate
10%
No PAN
20%
Payment by Individual/HUF to Contractor/Professional (not liable to audit)
₹50,00,000 (₹50 Lakh) per year aggregate
Individual
5%
Corporate
5%
No PAN
20%
Form 26QD to be filed. Applicable when individual/HUF not liable for tax audit.
Cash Withdrawal from Bank
₹20,00,000 per year (₹1 Crore if ITR not filed for 3 years)
Individual
2%
Corporate
2%
No PAN
2%
Rate is 5% if cash withdrawn exceeds ₹1 Crore AND ITR not filed for past 3 years
Payment by E-Commerce Operator to E-Commerce Participant
₹5,00,000 per year (for resident individual/HUF participants)
Individual
1%
Corporate
1%
No PAN
5%
Purchase of Goods
₹50,00,000 (₹50 Lakh) per year from a single seller
Individual
0.1%
Corporate
0.1%
No PAN
5%
Applicable to buyers with turnover > ₹10 Crore. Not applicable if TCS under 206C(1H) already deducted.
Payments to Non-Residents (Interest, Royalty, Technical Fees, Capital Gains)
No threshold — TDS on all payments to non-residents
Individual
0%
Corporate
N/A
No PAN
Slab
Rate varies by nature of payment and applicable DTAA. Consult BSP Associate for exact rate.
Dividend from Domestic Company
₹5,000 per year
Individual
10%
Corporate
10%
No PAN
20%
Certain Income from Business Trust (REIT/InvIT)
No threshold
Individual
10%
Corporate
10%
No PAN
20%
Payment for Transfer of Virtual Digital Assets (Crypto)
₹50,000 per year (₹10,000 for others)
Individual
1%
Corporate
1%
No PAN
20%
Threshold is ₹50,000 for specified persons (individuals/HUF with business turnover ≤ ₹1Cr or professional receipts ≤ ₹50L)
📢 Introduced in Budget 2022
Rates as per Finance Act 2025. TDS rates may change with each Union Budget. Surcharge and cess apply additionally on TDS for certain categories. For Section 195 (NRI payments), rates depend on the applicable DTAA. Always verify before deducting.