TDS Rates for AY 2025-26
| Sr. No. | Nature of payment | Section | Basic Cut-off (Rs.) p.a. | TDS rate for Resident payees | |
| Ind / HUF | Other than Ind / HUF |
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| 1 | Payment of Salaries by Employers | 192 | Slab rates for AY 2025-26 | Slab rate | Not applicable |
| 2 | Premature payment by PF Organization from EPF A/c (i.e. before 5 Years) |
192A | 50,000 | 10.00% | Not applicable |
| 3 | Payment of Interest on Securities by company | 193 | 2,500 | 10.00% | 10.00% |
| 4 | Payment of Dividend | 194 | 5,000 | 10.00% | 10.00% |
| 5 | Payment of Interest by bank | 194A | 50,000 (Sr. Citizen) | 10.00% | - |
| 6 | Payment of Interest by bank | 194A | 40,000 (others) | 10.00% | 10.00% |
| 7 | Payment of Interest by others | 194A | 5,000 | 10.00% | 10.00% |
| 8 | Income from lottery winnings, card games, crossword puzzles, and other games of any type | 194B | 10,000 | 30.00% | 30.00% |
| 9 | Income from online games | 194BA | Nil | 30.00% | 30.00% |
| 10 | Income from horse race winnings | 194BB | 10,000 ( Aggregate winnings) | 30.00% | 30.00% |
| 11 | Payment to Contractors by any person | 194C | 30,000.00 (Single bill) or 1,00,000 aggregate bills during the year | 1.00% | 2.00% |
| 12 | Payment to Transporter not covered u/s 44E (i.e. owning more than 10 goods carriages) | 194C | 30,000 (Single bill ) or 75,000 aggregate bills during the year. | 1.00% | 2.00% |
| 13 | Insurance commission to resident | 194D | 15,000 | 5% (2% w.e.f. 01-10-2024) | 10.00% |
| 14 | Income from the insurance pay-out, while payment of any sum in respect of a life insurance policy. | 194DA | 1,00,000 | 5% (2% w.e.f. 01-10-2024) | 5% (2% w.e.f. 01-10-2024) |
| 15 | Payment in respect of deposit under National Savings Scheme (NSS) | 194EE | 2,500 | 10.00% | 10.00% |
| 16 | Payment for the repurchase of the unit by Unit Trust of India (UTI) or a Mutual Fund | 194F | No Limit | 20.00% (To be omitted w.e.f. 1st October 2024) | 20.00% (To be omitted w.e.f. 1st October 2024) |
| 17 | Commission or remuneration on the sale of lottery tickets | 194G | 15,000 | 5% (2% w.e.f. 01-10-2024) | 5% (2% w.e.f. 01-10-2024) |
| 18 | Payment of commission or Brokerage | 194H | 15,000 | 5% (2% w.e.f. 01-10-2024) | 5% (2% w.e.f. 01-10-2024) |
| 19 | Payment of rent on plant, machinery or equipments |
194I(a) | 2,40,000 | 2.00% | 2.00% |
| 20 | Payment of rent on land, building, furniture and fittings |
194I(b) | 2,40,000 | 10.00% | 10.00% |
| 21 | Payment made on account of transfer f immovable property other than agriculture land | 194IA | 50,00,000 | 1.00% | 1.00% |
| 22 | Rent payable by individual not covered u/s. 194I for land, building, furniture and fittings |
194IB | 50,000 Per Month | 5% (2% w.e.f. 01-10-2024) | 5% (2% w.e.f. 01-10-2024) |
| 23 | Payment under Joint Development Agreements (JDA) to Individual/HUF | 194IC | As per agreement | 10.00% | 10.00% |
| 24 | Payment of Professional Fees other than call centers and Technical Fees | 194J | 30,000 | 10.00% | 10.00% |
| 25 | Payment of Professional Fees to call centers | 194J(1)(a) | 30,000 | 2.00% | 2.00% |
| 26 | Payment of Technical fees | 194J(1)(b) | 30,000 | 2.00% | 2.00% |
| 27 | Payment of Royalty | 194J(1)(c) | 30,000 | 2.00% | 2.00% |
| 28 | Income received from units of a mutual fund, such as dividends | 194K | 5,000 | 10.00% | 10.00% |
| 29 | Compensation for acquiring certain immovable property | 194LA | 250,000 | 10.00% | 10.00% |
| 30 | Distribution of certain income by a business trust to its unit holders | 194LBA(1) | Not Applicable | 10.00% | 10.00% |
| 31 | Certain income paid to a unitholder in respect of units of an investment fund | 194LBB | Not Applicable | 10.00% | 10.00% |
| 32 | Certain income paid to a unitholder in respect of investment in securitisation trust | 194LBC | Not Applicable | 25.00% | 25.00% |
| 33 | Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J | 194M | 50,00,000 | 5% (2% w.e.f. 01-10-2024) | 5% (2% w.e.f. 01-10-2024) |
| 34 | Cash withdrawal exceeding a certain amount | 194N | Cooperative Society: 3,00,00,000 Others: 1,00,00,000 |
2.00% | 2.00% |
| 35 | Payment for the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform | 194O | 5,00,000 | 1%( reduced to 0.1% from 1st October) | 1%( reduced to 0.1% from 1st October) |
| 36 | Purchase of Goods by a person having sales exceeding ?10 Crore in year 2022-23 | 194Q | 50,00,000 | 0.10% | 0.10% |
| 37 | Perquisite or benefit to a business or profession | 194R | 20,000 | 10.00% | 10.00% |
| 38 | TDS on the transfer of virtual digital assets (specified person) | 194S | 50,000 | 1.00% | 1.00% |
| 39 | TDS on the transfer of virtual digital assets (others) | 194S | 10,000 | 1.00% | 1.00% |