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TDS Rate Chart
Section-wise TDS thresholds and rates for resident payments.
As of FY 2025-26
| Section | Nature of payment | Threshold | Rate – individual / HUF | Rate – others |
|---|---|---|---|---|
| 192 | Salary | Basic exemption limit under the chosen regime | Slab rates | — |
| 192A | Premature withdrawal from EPF | ₹50,000 | 10% | — |
| 193 | Interest on securities | ₹10,000 | 10% | 10% |
| 194 | Dividend | ₹10,000 | 10% | 10% |
| 194A | Interest from banks, post offices and co-operative societies | ₹50,000 (₹1,00,000 for senior citizens) | 10% | 10% |
| 194A | Interest other than from banks | ₹10,000 | 10% | 10% |
| 194B | Winnings from lotteries, crossword puzzles and card games | ₹10,000 per transaction | 30% | 30% |
| 194BA | Net winnings from online games | Nil | 30% | 30% |
| 194BB | Winnings from horse races | ₹10,000 per transaction | 30% | 30% |
| 194C | Payments to contractors and sub-contractors | ₹30,000 per contract or ₹1,00,000 in aggregate per year | 1% | 2% |
| 194D | Insurance commission | ₹20,000 | 2% | 10% for companies |
| 194DA | Payment under a life insurance policy (income portion) | ₹1,00,000 | 2% | 2% |
| 194EE | Payments from National Savings Scheme deposits | ₹2,500 | 10% | 10% |
| 194G | Commission on sale of lottery tickets | ₹20,000 | 2% | 2% |
| 194H | Commission or brokerage | ₹20,000 | 2% | 2% |
| 194I(a) | Rent – plant and machinery | ₹50,000 per month or part of a month | 2% | 2% |
| 194I(b) | Rent – land, building or furniture | ₹50,000 per month or part of a month | 10% | 10% |
| 194IA | Transfer of immovable property other than agricultural land | ₹50,00,000 | 1% | 1% |
| 194IB | Rent paid by an individual or HUF not liable to tax audit | ₹50,000 per month | 2% | — |
| 194IC | Payment under a joint development agreement | Nil | 10% | 10% |
| 194J(a) | Fees for technical services, call-centre services, royalty for sale or distribution of films | ₹50,000 | 2% | 2% |
| 194J(b) | Fees for professional services, other royalty, non-compete fees, director's fees | ₹50,000 (nil for director's fees) | 10% | 10% |
| 194K | Income from units of a mutual fund | ₹10,000 | 10% | 10% |
| 194LA | Compensation on compulsory acquisition of immovable property | ₹5,00,000 | 10% | 10% |
| 194M | Contract, commission or professional fees paid by an individual or HUF not liable to tax audit | ₹50,00,000 | 2% | — |
| 194N | Cash withdrawal from a bank or post office | ₹1 crore (₹3 crore for co-operative societies); ₹20 lakh if returns not filed for the last three years | 2% (5% above ₹1 crore for non-filers) | 2% (5% above ₹1 crore for non-filers) |
| 194O | E-commerce operator to e-commerce participant | ₹5,00,000 for individual or HUF participants | 0.1% | 0.1% |
| 194P | Specified senior citizen (75 years or more) through a specified bank | Basic exemption limit | Slab rates | — |
| 194Q | Purchase of goods | ₹50,00,000 per year | 0.1% | 0.1% |
| 194R | Benefit or perquisite arising from business or profession | ₹20,000 | 10% | 10% |
| 194S | Transfer of a virtual digital asset | ₹50,000 for specified persons, ₹10,000 for others | 1% | 1% |
| 194T | Salary, remuneration, commission, bonus or interest paid by a firm to a partner | ₹20,000 | 10% | — |
| 195 | Any sum paid to a non-resident | Nil | Rates in force or the DTAA rate | Rates in force or the DTAA rate |
- Where the deductee has not furnished a PAN, tax is deducted at 20% or the applicable rate, whichever is higher (section 206AA).
- Rates exclude surcharge and cess, which apply only to payments to non-residents and foreign companies.
- Thresholds are per deductee per financial year unless stated otherwise.
- TCS under section 206C is not covered in this chart.
For illustration only. Please consult your chartered accountant for advice specific to you.
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