
<p class="wp-block-paragraph"> Hello Dear CA Students,</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow">
<p class="wp-block-paragraph"><em>We are Sharing With You TDS Rate Chart for FY 2025-26 (AY 2026-27) . So kindly Check Out our www.castudynotes.com website and ALL the Best for Your upcoming Exams.</em></p>
<cite>CA STUDY NOTES</cite></blockquote>


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<h1>TDS Rate Chart for FY 2025-26 (AY 2026-27)</h1>
<table>
<tbody>
<tr>
<td>
<p>Section</p>
</td>
<td>
<p>Nature of Payment</p>
</td>
<td>
<p>Rate</p>
</td>
<td>
<p>Threshold Limit (â¹)</p>
</td>
</tr>
<tr>
<td>
<p>192</p>
</td>
<td>
<p>Payment of Salary</p>
</td>
<td>
<p>Normal Slab Rate</p>
</td>
<td>
<p>&#8211;</p>
</td>
</tr>
<tr>
<td>
<p>194</p>
</td>
<td>
<p>Dividend</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>10,000</p>
</td>
</tr>
<tr>
<td>
<p>194A</p>
</td>
<td>
<p>Interest on Bank Deposit/Post Office Deposit/Banking Co-Society Deposit (Interest other than “Interest on securities”)</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>Senior Citizen &#8211; 1,00,000; Others &#8211; 50,000</p>
</td>
</tr>
<tr>
<td>
<p>194A</p>
</td>
<td>
<p>Interest other than “Interest on securities” (Other than Bank Deposit/Post Office Deposit/Banking Co-Society Deposit)</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>10,000</p>
</td>
</tr>
<tr>
<td>
<p>194B</p>
</td>
<td>
<p>Income from lottery winnings, card games, crossword puzzles, and other games of any type</p>
</td>
<td>
<p>30%</p>
</td>
<td>
<p>10,000 per single transaction</p>
</td>
</tr>
<tr>
<td>
<p>194BA</p>
</td>
<td>
<p>Winnings from online games</p>
</td>
<td>
<p>30%</p>
</td>
<td>
<p>&#8211;</p>
</td>
</tr>
<tr>
<td>
<p>194BB</p>
</td>
<td>
<p>Income from horse race winnings</p>
</td>
<td>
<p>30%</p>
</td>
<td>
<p>10,000 per single transaction</p>
</td>
</tr>
<tr>
<td>
<p>194C</p>
</td>
<td>
<p>Payment to contractor/sub-contractor: Individuals/HUF</p>
</td>
<td>
<p>1%</p>
</td>
<td>
<p>Single: 30,000; Aggregate: 1,00,000</p>
</td>
</tr>
<tr>
<td>
<p>194C</p>
</td>
<td>
<p>Payment to contractor/sub-contractor: Other than Individuals/HUF</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>Single: 30,000; Aggregate: 1,00,000</p>
</td>
</tr>
<tr>
<td>
<p>194D</p>
</td>
<td>
<p>Insurance commission: Individuals</p>
</td>
<td>
<p>5%</p>
</td>
<td>
<p>20,000</p>
</td>
</tr>
<tr>
<td>
<p>194D</p>
</td>
<td>
<p>Insurance commission: Companies</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>20,000</p>
</td>
</tr>
<tr>
<td>
<p>194DA</p>
</td>
<td>
<p>Payment in respect of life insurance policy</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>1,00,000</p>
</td>
</tr>
<tr>
<td>
<p>194H</p>
</td>
<td>
<p>Commission or brokerage</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>20,000</p>
</td>
</tr>
<tr>
<td>
<p>194I</p>
</td>
<td>
<p>Rent: Plant &; Machinery</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>50,000 per month</p>
</td>
</tr>
<tr>
<td>
<p>194I</p>
</td>
<td>
<p>Rent: Land or building or furniture or fitting</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>50,000 per month</p>
</td>
</tr>
<tr>
<td>
<p>194IA</p>
</td>
<td>
<p>Payment on transfer of certain immovable property other than agricultural land</p>
</td>
<td>
<p>1%</p>
</td>
<td>
<p>50,00,000</p>
</td>
</tr>
<tr>
<td>
<p>194IB</p>
</td>
<td>
<p>Payment of rent by Individuals or HUF not liable to tax audit</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>50,000 per month</p>
</td>
</tr>
<tr>
<td>
<p>194J</p>
</td>
<td>
<p>Fees for technical services</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>50,000</p>
</td>
</tr>
<tr>
<td>
<p>194J</p>
</td>
<td>
<p>Royalty (films, etc.)</p>
</td>
<td>
<p>2%</p>
</td>
<td>
<p>50,000</p>
</td>
</tr>
<tr>
<td>
<p>194J</p>
</td>
<td>
<p>Any other sum</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>50,000</p>
</td>
</tr>
<tr>
<td>
<p>194Q</p>
</td>
<td>
<p>Payments for the purchase of goods</p>
</td>
<td>
<p>0.10%</p>
</td>
<td>
<p>50,00,000</p>
</td>
</tr>
<tr>
<td>
<p>194R</p>
</td>
<td>
<p>Perquisite or benefit to a business or profession</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>20,000</p>
</td>
</tr>
<tr>
<td>
<p>194S</p>
</td>
<td>
<p>Payment on transfer of virtual digital assets: Specified Persons</p>
</td>
<td>
<p>1%</p>
</td>
<td>
<p>50,000</p>
</td>
</tr>
<tr>
<td>
<p>194S</p>
</td>
<td>
<p>Payment on transfer of virtual digital assets: Others</p>
</td>
<td>
<p>1%</p>
</td>
<td>
<p>10,000</p>
</td>
</tr>
<tr>
<td>
<p>194T</p>
</td>
<td>
<p>Payment to partners of firms &; LLPs</p>
</td>
<td>
<p>10%</p>
</td>
<td>
<p>20,000</p>
</td>
</tr>
</tbody>
</table>


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