TDS Rate Chart FY 2025-26 (AY 2026-27)

TDS Rate Chart for FY 2025-26 (AY 2026-27)

This guide summarizes the key TDS provisions applicable for FY 2025-26. It highlights threshold limits and deduction rates for commonly used sections, helping taxpayers stay compliant.

Frequently Applicable Sections

Section Nature of Payment Threshold TDS Rate
192 Salaries Not Applicable As per slab rates
194C Contractor ₹30,000 single / ₹1,00,000 yearly 1% (Ind/HUF), 2% (Others)
194H Commission/Brokerage ₹20,000 2%
194J Professional/Technical Services ₹50,000 2% / 10%
194I Rent ₹50,000 per month 2% / 10%
194IA Property Purchase ₹50 lakh 1%
194IB Rent by Individual/HUF ₹50,000 per month 2%
194M Contract/Professional Payment by Individual/HUF ₹50 lakh 2%
194N Cash Withdrawal ₹1 crore / ₹3 crore 2%
194T Firm to Partner Payment ₹20,000 10%

Other Applicable Sections

Section Nature Threshold TDS Rate
194B Lottery Winnings ₹10,000 30%
194BA Online Game Winnings Nil 30%
194D Insurance Commission ₹20,000 2% / 10%
194O E-commerce Payments ₹5 lakh 0.1%
194R Benefits/Perquisites ₹20,000 10%

Important Compliance Notes

  • If PAN is not furnished, TDS applies at 20% or the applicable rate, whichever is higher.
  • TDS must be deducted at payment or credit, whichever is earlier.
  • Deposit TDS by the 7th of next month (March: 30 April).
  • Interest applies for delay: 1% for non-deduction, 1.5% for late payment.

TDS Return Filing

  • Quarterly TDS statements are mandatory.
  • Due date: End of next month after quarter (Jan–March: 31 May).
  • Penalty under Section 271H: ₹200 per day (subject to limits).
Summary: This TDS chart provides a quick reference for FY 2025-26 rates, thresholds, and compliance requirements to help taxpayers deduct and deposit taxes correctly.