Rates Of TDS
TDS (Tax Deducted At Source) Rates For Assessment Year 2025-26
| Section / Particulars | TDS Rate (in %) | Notes / Comments |
|---|---|---|
| Section 192: Payment of salary | Normal Slab Rate | Resident / Non-resident in India |
| Section 192A: Payment of accumulated balance of provident fund taxable in employee’s hands | 10 | — |
| Section 193: Interest on securities | 10 | a) Debentures issued by local authority / corporationb) Debentures listed on recognized stock exchangec) Securities of Central or State Govtd) Interest on any other security |
| Section 194: Income by way of dividend | 10 | — |
| Section 194A: Interest other than “Interest on securities” | 10 | — |
| Section 194B: Winnings from lotteries, gambling, card games, etc. | 30 | — |
| Section 194BA: Income from online games | 30 | — |
| Section 194BB: Income from horse races | 30 | — |
| Section 194C: Payment to contractor / sub-contractor | 1 / 2 | 1% for HUF/Individuals, 2% for Others |
| Section 194D: Insurance commission | 5 | — |
| Section 194DA: Payment under life insurance policy | 5 / 2 | 5% till 30-09-2024; 2% w.e.f 01-10-2024 |
| Section 194EE: Payment under National Savings Scheme | 10 | — |
| Section 194F: Repurchase of units by Mutual Fund / Unit Trust | 20 | Not applicable w.e.f 01-10-2024 |
| Section 194G: Commission on lottery sale | 5 / 2 | 5% till 30-09-2024; 2% w.e.f 01-10-2024 |
| Section 194H: Commission / Brokerage | 5 / 2 | 5% till 30-09-2024; 2% w.e.f 01-10-2024 |
| Section 194I: Rent | 2 / 10 | 2% for Plant & Machinery; 10% for Land/Building/Furniture/Fitting |
| Section 194-IA: Transfer of immovable property (other than agricultural land) | 1 | — |
| Section 194-IB: Rent by individual / HUF not liable to tax audit | 5 / 2 | 5% till 30-09-2024; 2% w.e.f 01-10-2024 |
| Section 194-IC: Payment under Joint Development Agreement | 10 | — |
| Section 194J: Fees for professional / technical services | 2 / 10 | 2% for technical services and royalties; 10% for others |
| Section 194K: Income from units payable to resident | 10 | — |
| Section 194LA: Compensation on acquisition of immovable property | 10 | — |
| Section 194LBA(1): Business trust distribution from SPV / real estate | 10 | — |
| Section 194LBB: Investment fund paying income to unit holder | 10 | Excludes income exempt under Sec 10(23FBB) |
| Section 194LBC: Income from securitisation trust | 25 / 30 | 25% for Individual/HUF; 30% for others |
| Section 194M: Payment of commission, brokerage, contractual fee by individual/HUF | 5 / 2 | 5% till 30-09-2024; 2% w.e.f 01-10-2024; threshold Rs. 50 lakh |
| Section 194N: Cash withdrawal by bank, post office, co-op society | 2 / 2-5 | 2% for >20 lakh, 5% for >1 crore; 1 crore limit for co-op societies raised to 3 crore |
| Section 194O: Payment by e-commerce operator | 1 / 0.1 | 1% till 30-09-2024; 0.1% w.e.f 01-10-2024 |
| Section 194P: Deduction by bank for senior citizen ≥75 years | Tax as per slab | — |
| Section 194Q: Purchase of goods > Rs. 50 lakh | 0.1 | TDS on amount exceeding Rs. 50 lakh |
| Section 194R: Tax on benefit / perquisite > Rs. 20,000 | 10 | — |
| Section 194S: Transfer of Virtual Digital Asset | 1 | Exemption: payments ≤ Rs. 10,000 (non-specified person), ≤ Rs. 50,000 (specified person) |
| Section 194T: Payment to partner of firm | 10 | Effective from 01-04-2025; exempt if aggregate ≤ Rs. 20,000 |
| Any other income | 10 | — |
