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Important Notes:
(1) Rates are subject to applicable Surcharge and Health & Education Cess.
(2) If PAN not furnished, TDS at 20% or applicable rate, whichever is higher.
(3) Section 206AB (higher TDS for ITR non-filers) removed w.e.f. 01.04.2025.
(4) All rates applicable w.e.f. 01.04.2025 unless stated otherwise. Source: Income Tax Department, Govt. of India.
📋 Salary & Retirement Payments
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 192 | Payment of Salary | Basic Exemption Limit | Normal Slab Rate | Normal Slab Rate |
| 192A | Premature withdrawal from Provident Fund (taxable in hands of employee) | Rs.50,000 | 10% | — |
| 194P | Senior Citizen 75+ years — Salary and Interest by specified bank (no ITR filing required) | — | Normal Slab Rate | N/A |
💰 Interest & Dividend Payments
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 193 | Interest on Securities — debentures / local authority / corporation bonds | Rs.10,000 | 10% | 10% |
| 193 | Interest on Central/State Govt securities (8% Savings Bonds, 7.75% Bonds, Floating Rate Savings Bonds 2020) | Rs.10,000 | 10% | 10% |
| 194 | Income by way of Dividend | Rs.10,000 | 10% | 10% |
| 194A | Interest from Banks / Post Office / Co-operative Society | Rs.50,000 REVISED | 10% | 10% |
| 194A | Interest from Banks / Post Office — Senior Citizens (60+ years) | Rs.1,00,000 REVISED | 10% | — |
| 194A | Interest — Others (inter-corporate loans, company FDs, etc.) | Rs.10,000 | 10% | 10% |
| 194K | Income / Dividend in respect of Units payable to resident person | Rs.10,000 | 10% | 10% |
| 194LBA(1) | Business Trust distributing interest from SPV or income from renting real estate to unit holders | — | 10% | 10% |
| 194LBB | Investment Fund paying income to unit holder (other than income exempt u/s 10(23FBB)) | — | 10% | 10% |
| 194LBC | Income from investment in Securitisation Trust (as per Explanation of Sec 115TCA) | — | 10% | 10% |
🏗 Contractor, Professional & Commission Payments
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194C | Payment to Contractor / Sub-contractor — Single Transaction | Rs.30,000 | 1% | 2% |
| 194C | Payment to Contractor / Sub-contractor — Aggregate during Financial Year | Rs.1,00,000 | 1% | 2% |
| 194H | Commission or Brokerage (other than insurance commission) | Rs.20,000 REVISED | 2% | 2% |
| 194J(i) | Fees for Technical Services / Royalty for cinematographic films / Call Centre operations | Rs.30,000 | 2% | 2% |
| 194J(ii) | Fees for Professional Services / Royalty (other) / Non-compete fees / Any other sum | Rs.30,000 | 10% | 10% |
| 194T NEW | Payment to Partners of a Firm — Salary, Remuneration, Commission, Bonus, Interest. Effective 01.04.2025 | Rs.20,000 p.a. | 10% | 10% |
| 194M | Commission, brokerage, contractual fee, professional fee paid by Individual/HUF not liable u/s 194C, 194H, 194J | Rs.50,00,000 p.a. | 2% | — |
🏠 Rent & Immovable Property
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194-I(a) | Rent — Plant, Machinery or Equipment | Rs.50,000 p.m. REVISED | 2% | 2% |
| 194-I(b) | Rent — Land, Building, Furniture or Fittings | Rs.50,000 p.m. REVISED | 10% | 10% |
| 194-IB | Rent paid by Individual or HUF not liable to Tax Audit (u/s 44AB) | Rs.50,000 p.m. | 2% | — |
| 194-IC | Monetary consideration under Joint Development Agreement | — | 10% | 10% |
| 194-IA | Transfer of Immovable Property (other than agricultural land) | Rs.50,00,000 | 1% | 1% |
| 194LA | Compensation on Compulsory Acquisition of Immovable Property | Rs.2,50,000 | 10% | 10% |
📄 Insurance & Life Policy Payments
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194D | Insurance Commission — Individuals / HUF | Rs.20,000 REVISED | 5% | — |
| 194D | Insurance Commission — Companies / Others | Rs.20,000 REVISED | — | 10% |
| 194DA | Payment under Life Insurance Policy (maturity proceeds — taxable portion). w.e.f. 1/9/2019 TDS on income portion only | Rs.1,00,000 REVISED | 2% | 2% |
🎲 Winnings, Lotteries & Online Games
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194B | Winnings from Lottery, Crossword Puzzle, Card Games, Gambling or Betting of any form | Rs.10,000 | 30% | 30% |
| 194BA | Winnings from any Online Game | No threshold — on net winnings | 30% | 30% |
| 194BB | Winnings from Horse Races | Rs.10,000 | 30% | 30% |
🏮 Cash Withdrawal & Purchase of Goods
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194N | Cash Withdrawal — ITR filed for preceding 3 years (Co-operative Society: Rs.3 Crore threshold) | Rs.1 Crore | 2% | 2% |
| 194N | Cash Withdrawal — ITR NOT filed: withdrawal between Rs.20 Lakh and Rs.1 Crore | Rs.20 Lakh | 2% | 2% |
| 194N | Cash Withdrawal — ITR NOT filed: withdrawal above Rs.1 Crore | Rs.1 Crore | 5% | 5% |
| 194Q | Purchase of Goods by buyer with turnover above Rs.10 Crore. TDS on amount exceeding Rs.50 Lakh | Rs.50 Lakh p.a. | 0.1% | 0.1% |
| 194-O | Payment to E-Commerce Participant by E-Commerce Operator | Rs.5 Lakh (Indv/HUF) | 0.1% | 0.1% |
🆕 Benefit, Perquisite & Other Payments
| Section | Nature of Payment | Threshold | Resident Indv/HUF % | Resident Others % |
|---|
| 194R ADDED | Benefit or Perquisite arising from business or profession (e.g. gifts, free samples, hospitality to dealers/agents) | Rs.20,000 p.a. | 10% | 10% |
| 194S | Transfer of Virtual Digital Asset (Crypto). No TDS if < Rs.10,000 (others) or < Rs.50,000 (specified persons) | Rs.10,000 / Rs.50,000 | 1% | 1% |
| 194EE | Payment from National Savings Scheme (NSS) deposit | Rs.2,500 | 10% | — |
| 194G | Commission on Sale of Lottery Tickets | Rs.20,000 REVISED | 2% | 2% |
| 194F | Repurchase of Units by Mutual Fund or UTI. Note: Not applicable w.e.f. 01.10.2024 | — | 20%* | 20%* |
| 194E | Payment to Non-Resident Sportsmen or Sports Association | — | 20% | 20% |
| Any Other | Any other income not specifically covered above (resident) | — | 10% | 10% |
🌎 Non-Resident Payments (Section 195)
| Section | Nature of Payment to Non-Resident | Rate % | Notes |
|---|
| 195(a) | Income from investment by Non-Resident Indian Citizen | 20% | — |
| 195(b) | Long-term capital gains u/s 115E (Non-Resident Indian) | 12.5% | — |
| 195(c) | Long-term capital gains u/s 112 sub-clause (iii)(c)(1) | 12.5% | — |
| 195(d) | Long-term capital gains u/s 112A exceeding Rs.1,25,000 | 12.5% | — |
| 195(e) | Short-term capital gains u/s 111A | 20% | — |
| 195(f) | Other long-term capital gains [not u/s 10(33), 10(36)] | 12.5% | — |
| 195(g) | Dividend from unit in International Financial Services Centre (IFSC) | 10% | — |
| 195(h) | Dividend (other than IFSC) | 20% | — |
| 195(i) | Interest payable by Govt or Indian concern on foreign currency borrowings | 20% | — |
| 195(j)(k) | Royalty payable by Govt or Indian concern (agreement after 31.03.1976) | 20% | — |
| 195(l) | Fees for Technical Services payable by Govt or Indian concern | 20% | — |
| 195(m) | Any other income (non-resident) | 30% | — |
| 195 — DTAA | Where Double Taxation Avoidance Agreement (DTAA) rate is lower than above rates | As per DTAA | DTAA rate applies if beneficial |
*194F Note: Section 194F provisions not applicable w.e.f. 01.10.2024.
Disclaimer: Compiled from Income Tax Department TDS Rate Chart for AY 2026-27, as amended by Finance Act 2025. Rates are subject to surcharge and Health & Education Cess. This chart is for general reference only — always verify with the Income Tax Act, 1961 before making TDS deductions. Trilok Ahuja & Company shall not be liable for any errors or omissions. Last updated: March 2026.