Tax Deducted at Source (TDS) Rate Chart for FY 2025-26
The TDS rate on income depends on the salary of an individual and based on that it ranges between 10% to 30%. The TDS rates to be applicable on income for the current year are updated in the TDS rates for FY 2025-26.
What is TDS Rate Chart?
A TDS Rate Chart is an official reference guide that outlines the type of payments which are subject to TDS and the corresponding sections of the Income Tax Act, the limit for deduction and TDS Rates. A TDS rate chart provides a general reference point for deductors to understand when and how much tax should be deducted from a specific type of transaction. The amount of deduction will depend on:
- The type of payment.
- The residency status of the payee -whether they are a resident or non-resident.
- The amount in question.
The TDS Rate Chart is generally updated every year during the Union Budget. Staying updated with the latest rates is important for deductors to ensure compliance with tax laws and avoid issues later, such as penalties for delayed or incorrect TDS deduction.
TDS Rate Chart for FY 2025-26 (AY 2026-27)
The TDS rates for FY 2025-26 (AY 2026-27) are as follows:
TDS Rate Chart for Resident Indians
Tax Deducted at Source (TDS) is applicable on different kinds of payments including salary, interest, commission, rent, professional fees, and winnings. Some thresholds and rates have changed effective 1st April 2025. Please find below a structured summary for residents to consider:
Section | Nature of Payment | Threshold (Rs.) | TDS Rate |
192 | Salary | As per slab | Slab Rate |
192A | EPF Withdrawal (Before 5 Yrs) | Rs. 50,000 | 10% |
193 | Interest on Securities | Rs. 10,000 | 10% |
194 | Dividend | Rs. 10,000 | 10% |
194A | Bank/Post Interest | Rs. 50,000 / Rs. 1,00,000 | 10% |
194B | Lottery/Cards/Crosswords | Rs. 10,000 | 30% |
194BA | Online Game Winnings | No threshold | 30% |
194BB | Horse Race Winnings | Rs. 10,000 (yearly) | 30% |
194C | Contractor/Subcontractor Payments | Rs. 30,000/Contract or Rs.1 lakh per year | 1% (Ind./HUF), 2% Others |
194D | Insurance Commission | Rs. 20,000 | 2% (Ind./HUF), 10% Others |
194DA | Life Insurance Maturity (Taxable Portion) | Rs. 1,00,000 | 2% |
194EE | NSS – Payments Received | Rs.2,500 | 10% |
194G | Lottery Ticket Commission | Rs.20,000 | 2% |
194H | Brokerage/Commission | Rs.20,000 | 2% |
194I | Rent - Land/Furniture/Machinery | Rs. 2,40,000/year | 2% / 10% |
194IA | Immovable Property Purchase | Rs. 50,00,000 | 1% |
194IB | Monthly Rent (Individuals/HUF) | Rs. 50,000/month | 5% |
194J(A) | Fees – Exhibition of Cinematography Films, Call Centre, Technical Services, etc. | Rs.50,000 | 2% |
194J(B) | Fees – All Other Professional Services | Rs.50,000 | 10% |
194K | Mutual Fund Income | Rs. 10,000 | 10% |
194LA | Property Compensation | Rs. 5,00,000 | 10% |
194LBA | Income from Business Trusts | No threshold | 10% |
194LBB | AIF Distributions | No threshold | 10% |
194LBC | Securitisation Trust | No threshold | 10% |
194M | Ind./HUF Payments (Not liable under other sec.) | Rs. 50,00,000 | 2% |
194N | Cash Withdrawals | Rs. 20L - 1Cr / Above Rs. 1Cr | 2% / 5% |
194O | E-commerce Payments | Rs. 5,00,000 (Ind./HUF) | 0.1% |
194P | Senior Citizens with Salary Interest (above 75 years) | No threshold | Slab Rates |
194Q | Purchase of Goods | Rs. 50,00,000 | 0.1% |
194R | Business Perquisites | Rs. 20,000 | 10% |
194S | Crypto / VDA Transfer | Rs. 10,000 / Rs. 50,000 | 1% |
194T | Partner Remuneration (taxable in hands) | Rs. 20,000 | 10% |
Income Tax TDS Rates Applicable for NRIs (Non-Resident Indians)
Section | Nature of Payment / Particulars | Threshold Limit (Rs.) | TDS Rate |
192 | Payment of salary | As per income slab | As per slab |
192A | Premature withdrawal from EPF | Rs. 30,000 | 10% |
194B | Winnings from lottery, card games, puzzles, etc. | Rs. 10,000 per transaction | 30% |
194BB | Winnings from horse races | Rs. 10,000 per transaction | 30% |
194E | Payment to non-resident sportsmen, entertainers or sports associations | No threshold | 20% |
194EE | Payment from National Savings Scheme (NSS) | No threshold | 10% |
194G | Commission, etc. on sale of lottery tickets | Rs. 20,000 | 2% |
194LB | Interest from infrastructure debt fund | No threshold | 5% |
194LBA(2) | Interest income received by a business trust from SPV and distributed to unitholders | No threshold | 5% |
194LBA(2) | Dividend income from SPV by business trust (100% owned except required govt. shareholding) | No threshold | 10% |
194LBA(3) | Rental income from real estate assets distributed by business trust | No threshold | 30% |
194LBB | Certain income paid by investment fund to unitholder | No threshold | 30% |
194LBC | Income from securitisation trust | No threshold | 30% |
194LC | Interest on foreign currency loan taken by Indian Co. or business trust | No threshold | 5% |
If interest paid on long-term bonds listed in IFSC | No threshold | 4% | |
194LD | Interest on rupee-denominated bonds to FIIs/QFIs | No threshold | 5% |
195 | Income from investment made by NRI | No threshold | 20% |
LTCG under Section 115E (NRI-specific provisions) | No threshold | 12.5% | |
LTCG under Section 112(1)(c)(iii) | No threshold | 12.5% | |
LTCG under Section 112A (on equity shares and mutual funds) | No threshold | 12.5% | |
STCG under Section 111A (on listed equity shares or equity mutual funds) | No threshold | 20% | |
Any other income by way of LTCG | No threshold | 12.5% | |
Interest payable on foreign currency borrowings by Govt. or Indian entity | No threshold | 20% | |
Royalty for technical agreement (under industrial policy) | No threshold | 20% | |
Royalty for copyright, software (Section 115A provisos) | No threshold | 20% | |
Technical fees for industrial policy agreements | No threshold | 20% | |
Any other income (not categorised above) | No threshold | 30% | |
196B | Income from offshore fund units | No threshold | 10% |
Long-term Capital Gains on sale of offshore fund units | No threshold | 12.5% | |
196C | Income (including LTCG) from GDRs/foreign currency bonds of Indian company | No threshold | 12.5% |
196D | Income (excluding capital gains & dividends) earned by Foreign Institutional Investors (FIIs) | No threshold | 20% |
196D(1A) | Income earned from securities covered under Section 115AD(1)(a) and payable to a specified fund as defined in Section 10(4D). | No threshold | 10% |
FAQs on TDS Rates Chart
- Is TDS rates applicable for advertisement?
Yes, TDS is applicable for advertisement and will be deduct under section 194C of income tax act for advertisement expenses.
- What is tds rate on fd?
For the FY 2023-24, TDS on fixed deposits (FDs) is 10%.
- What are the TDS rates that are applicable to interest on securities?
The TDS rate for interest on securities is 10%.
- What is a TDS Certificate?
A TDS certificate is a document that is issued by a deductor to a deductee. The two kinds of TDS certificates are Form 16 and Form 16A.
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