Search section-wise TDS rates, threshold limits and payment categories for FY 2026-27 — updated as per the Income Tax Act 2025 and Income Tax Act 1961.
| Section (Old / New Act) | Nature of Payment | Payee | Threshold | TDS Rate | Category |
|---|---|---|---|---|---|
| 192 / 392 | Salary | Any employee | Basic exemption limit | As per slab | Salary |
| 192A / 392(7) | PF — Accumulated balance due to employee | Employee | ₹50,000 | 10% | Salary |
| 194T / 393(1) | Remuneration / interest / commission to partners | Partner of a firm | ₹20,000 | 10% | Other |
| 193 / 393(1) | Interest on securities / debentures | Resident | ₹10,000 | 10% | Interest |
| 194 / 393(1) | Dividend | Resident shareholder | ₹10,000 | 10% | Interest |
| 194A / 393(1) | Interest — Bank FD / Savings (other than securities) | Resident | ₹50,000 (Senior citizens: ₹1,00,000) | 10% | Interest |
| 194B / 393(3) | Winnings — Lottery, crossword, card games, gambling | Any | ₹10,000 | 30% | Winnings |
| 194BA / 393(3) | Winnings from online games | Any | No threshold | 30% | Winnings |
| 194BB / 393(3) | Winnings from horse races | Any | ₹10,000 | 30% | Winnings |
| 194C / 393(1) | Payment to contractors / sub-contractors (Individual/HUF) | Individual / HUF | ₹30,000 (single) / ₹1,00,000 (aggregate) | 1% | Business |
| 194C / 393(1) | Payment to contractors / sub-contractors (Others) | Company / Firm | ₹30,000 (single) / ₹1,00,000 (aggregate) | 2% | Business |
| 194D / 393(1) | Insurance commission | Resident | ₹20,000 | 2% | Interest |
| 194DA / 393(1) | Life insurance policy — maturity payment | Resident | ₹1,00,000 | 2% | Other |
| 194EE / 393(1) | Payment from National Savings Scheme (NSS) | Any | ₹2,500 | 10% | Other |
| 194G / 393(1) | Commission — sale of lottery tickets | Any | ₹20,000 | 2% | Other |
| 194H / 393(1) | Commission or brokerage | Resident | ₹20,000 | 2% | Business |
| 194I / 393(1) | Rent — Plant, Machinery or Equipment | Any | ₹50,000 per month | 2% | Rent |
| 194I / 393(1) | Rent — Land, Building or Furniture | Any | ₹50,000 per month | 10% | Rent |
| 194IB / 393(1) | Rent — Individual/HUF (not under 194I) | Landlord (Resident) | ₹50,000 per month | 2% | Rent |
| 194IC / 393(1) | Payment under Joint Development Agreement | Individual / HUF | Nil | 10% | Property |
| 194J / 393(1) | Professional fees / Royalty / Director remuneration | Resident | ₹50,000 | 10% | Fees |
| 194J / 393(1) | Fees for technical services (incl. call centres) | Resident | ₹50,000 | 2% | Fees |
| 194N / 393(1) | Cash withdrawal exceeding ₹1 crore | Any person | ₹1,00,00,000 | 2% | Other |
| 194O / 393(1) | E-commerce — payment to participants / sellers | E-commerce seller (Resident) | ₹5,00,000 | 0.1% | Business |
| 194Q / 393(1) | Purchase of goods | Seller (Resident) | ₹50,00,000 | 0.1% | Business |
| 194R / 393(1) | Benefits / perquisites to business/profession | Resident | ₹20,000 | 10% | Other |
| 194S / 393(1) | Transfer of Virtual Digital Assets (VDA / Crypto) | Any | ₹50,000 (specified) / ₹10,000 (others) | 1% | Other |
| 194IA / 393(1) | Transfer of immovable property | Seller (Resident) | ₹50,00,000 | 1% | Property |
| 194P / 393(1) | TDS by bank for senior citizens (75+) — ITR not required | Senior citizens (75+) | As per slab | As per slab | Salary |
| 196D / 393(2) | Income of FII / FPI from securities | Foreign Institutional Investors | Nil | 20% | Capital |
Our Chartered Accountants assist with TDS computation, return filing, Form 16 / 16A issuance and departmental notices — accurately and on time.
Get a Consultation