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We are Sharing With You TDS Rate Chart for FY 2025-26 (AY 2026-27) . So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your upcoming Exams.
CA STUDY NOTES
TDS Rate Chart for FY 2025-26 (AY 2026-27)
|
Section |
Nature of Payment |
Rate |
Threshold Limit (₹) |
|
192 |
Payment of Salary |
Normal Slab Rate |
– |
|
194 |
Dividend |
10% |
10,000 |
|
194A |
Interest on Bank Deposit/Post Office Deposit/Banking Co-Society Deposit (Interest other than “Interest on securities”) |
10% |
Senior Citizen – 1,00,000; Others – 50,000 |
|
194A |
Interest other than “Interest on securities” (Other than Bank Deposit/Post Office Deposit/Banking Co-Society Deposit) |
10% |
10,000 |
|
194B |
Income from lottery winnings, card games, crossword puzzles, and other games of any type |
30% |
10,000 per single transaction |
|
194BA |
Winnings from online games |
30% |
– |
|
194BB |
Income from horse race winnings |
30% |
10,000 per single transaction |
|
194C |
Payment to contractor/sub-contractor: Individuals/HUF |
1% |
Single: 30,000; Aggregate: 1,00,000 |
|
194C |
Payment to contractor/sub-contractor: Other than Individuals/HUF |
2% |
Single: 30,000; Aggregate: 1,00,000 |
|
194D |
Insurance commission: Individuals |
5% |
20,000 |
|
194D |
Insurance commission: Companies |
10% |
20,000 |
|
194DA |
Payment in respect of life insurance policy |
2% |
1,00,000 |
|
194H |
Commission or brokerage |
2% |
20,000 |
|
194I |
Rent: Plant & Machinery |
2% |
50,000 per month |
|
194I |
Rent: Land or building or furniture or fitting |
10% |
50,000 per month |
|
194IA |
Payment on transfer of certain immovable property other than agricultural land |
1% |
50,00,000 |
|
194IB |
Payment of rent by Individuals or HUF not liable to tax audit |
2% |
50,000 per month |
|
194J |
Fees for technical services |
2% |
50,000 |
|
194J |
Royalty (films, etc.) |
2% |
50,000 |
|
194J |
Any other sum |
10% |
50,000 |
|
194Q |
Payments for the purchase of goods |
0.10% |
50,00,000 |
|
194R |
Perquisite or benefit to a business or profession |
10% |
20,000 |
|
194S |
Payment on transfer of virtual digital assets: Specified Persons |
1% |
50,000 |
|
194S |
Payment on transfer of virtual digital assets: Others |
1% |
10,000 |
|
194T |
Payment to partners of firms & LLPs |
10% |
20,000 |
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