TDS Rate: TDS Chart for AY 2026-27, As Per Latest Amendment by The Finance Act, 2025
08 July 2025Nidhi
TDS Rate: TDS Chart for AY 2026-27, As Per Latest Amendment by The Finance Act, 2025
The Finance Act, 2025, has introduced many important amendments to the TDS (Tax Deducted at Source) rules. These are applicable for the Assessment Year 2026-27 (Financial Year 2025-26). It is important to stay updated with the latest TDS rates for both deductors and deductees to avoid interest, penalties, or notices from the Income Tax Department. Here are the latest TDS rates.
TDS Rates where the person is a resident in India
| Section | Nature of Payment | TDS Rates (in %) |
| 192 | Payment of salary | Normal Slab Rate |
| 192A | Payment of the accumulated balance of PF taxable in the employee’s hands | 10 |
| Interest on securities: | 10 | |
| a) debentures or securities for money issued by/on behalf of any local authority or a corporation established by a Central, State or Provincial Act | ||
| b) Debentures issued by a company listed on a recognised stock exchange | ||
| c) Central/ State Govt. securities [ 8% Savings (Taxable) Bonds, 2003 and 7.75% Savings (Taxable) Bonds, 2018, Floating Rate Savings Bonds, 2020 (Taxable) or any other notified security] | ||
| d) Any other security interest | ||
| 194 | Income by way of dividend | 10 |
| 194A | Income by interest other than “Interest on securities” | 10 |
| 194B | Income by winnings from lotteries, crossword puzzles, card games and other games, or from gambling or betting | 30 |
| 194BA | Income from winnings from an online game | 30 |
| 194BB | Income from winnings from horse races | 30 |
| 194C | Payment to contractor/sub-contractor: | |
| a) Individual/HUF | 1 | |
| b) Others | 2 | |
| 194D | Insurance commission | 5 |
| 194DA | Payment for a life insurance policy | 2 |
| 194EE | Payment for the deposit under the National Savings scheme | 10 |
| 194F | Payment for the repurchase of a unit by the Mutual Fund or the Unit Trust of India | 20 |
| 194G | Commission on the sale of lottery tickets | 2 |
| 194H | Commission or brokerage | 2 |
| 194-I | Rent | |
| a) Rent on Plant and Machinery – 2% | 2 | |
| b) Rent on Land/building/furniture/fitting – 10% | 10 | |
| 194-IA | Payment on transfer of immovable property other than agricultural land | 1 |
| 194-IB | Payment of rent by an individual or HUF (no audit) | 2 |
| 194-IC | Payment of monetary consideration under Joint Development Agreements | 10 |
| 194J | Fees for professional or technical services: | |
| i) Technical services | 2 | |
| ii) Royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films | 2 | |
| iii) Others | 10% (2% for call centres) | |
| 194K | Income from units payable to a resident person | 10 |
| 194LA | Payment of compensation on the acquisition of immovable property | 10 |
| 194LBA(1) | Interest received or receivable from a SPV or renting, leasing, or letting out any real estate asset | 10 |
| 194LBB | Income paid by investment fund to unit holder (not exempt u/s 10(23FBB)) | 10 |
| 194LBC | Income from investment made in a securitisation trust (specified in section115TCA) | 10 |
| 194M | Contractual/professional/brokerage fee by non-TDS deducting HUF/Individuals (if the amount is more than Rs 50 lakhs/year) | 2 |
| 194N | TDS on Cash Withdrawal | |
| Withdrawal of more than Rs 20 lakhs but up to Rs 1 crore | 2 | |
| Withdrawal of more than Rs 1 Crore | 5 | |
| 194-O | Payment for the sale of goods or services by the e-commerce operator via a digital or electronic platform | 0.1 |
| 194P | TDS deducted by the bank for senior citizens aged 75 or more | Normal tax slab rates |
| 194Q | Payment for the purchase of goods exceeding Rs 50 lakhs | 0.1 |
| 194R | Benefit/perquisite arising from business/profession exceeding Rs 20,000 | 10 |
| 194S | TDS on the transfer of Virtual Digital Assets exceeding Rs 10,000 | 1 |
| TDS on the transfer of Virtual Digital Assets exceeding Rs 50,000 for specified persons (individual/HUF) | ||
| 194T | Partner’s Remuneration exceeding Rs 20,000 | 10 |
| Any Other Income | 10 |
Where the person is not a resident in India
| Section | Nature of Payment | TDS Rate (%) |
| 192 | Payment of Salary | Normal Slab Rate |
| 192A | Payment of PF is taxable in the hands of an employee | 10 |
| 194B | Income by winnings from lotteries, crossword puzzles, card games and other games, or from gambling or betting | 30 |
| 194BA | Income from winnings from an online game | 30 |
| 194BB | Income from winnings from horse races | 30 |
| 194E | Payment to non-resident sportsmen/sports associations | 20 |
| 194EE | Payment for National Savings Scheme | 10 |
| 194F | Payment for the repurchase of a unit by the Mutual Fund or the Unit Trust of India | 20 |
| 194G | Commission on the sale of lottery tickets | 2 |
| 194LB | Payment of interest on the infrastructure debt fund | 5 |
| 194LBA(2) | Payment of the nature as per Section 10(23FC)(a) | 5 |
| 194LBA(2) | Payment of the nature as per Section 10(23FC)(b) | 10 |
| 194LBA(3) | Payment of the nature as per section 10(23FCA) by a business trust to unit holders | 30 |
| 194LBB | Income paid by investment fund to unit holder (other than income which is exempt under Section 10(23FBB) | 30 |
| 194LBC | Income from investment made in a securitisation trust (specified in section115TCA) | 30 |
| 194LC | Payment for the loan borrowed in foreign currency by an Indian company or business trust against a loan agreement or the issue of long-term bonds | 5 |
| 194LC | If interest is payable for long-term bonds listed in recognised stock exchange in IFSC | 4 |
| 194LD | Payment of interest on rupee-denominated bonds of an Indian Company or Government securities to a Foreign Institutional Investor or Foreign Investor | 5 |
| 194N | TDS on Cash Withdrawal | |
| Withdrawal of more than Rs 20 lakhs but up to Rs 1 crore | 2 | |
| Withdrawal of more than Rs 1 Crore | 5 | |
| 194T | Partner’s Remuneration exceeding Rs 20,000 | 10 |
| 195 | Payment of any other sum to a Non-resident | |
| a) Income from investment made by a Non-resident Indian Citizen | 20 | |
| b) Income from long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen | 12.5 | |
| c) Income from long-term capital gains as per Section 112(1)(c) (iii) | 12.5 | |
| d) Income from long-term capital as per Section 112A exceeding Rs 1,25,000 | 12.5 | |
| e) Income from short-term capital gains referred to in Section 111A | 20 | |
| f) Any other income from long-term capital gains (other than capital gains under sections 10(33), 10(36) | 12.5 | |
| g) Income from dividends from a unit in the International Financial Services Centre | 10 | |
| h) Income from dividends (Other than (g)) | 20 | |
| i) Income from interest payable by the Government or an Indian concern on money borrowed or debt by the Government or the Indian concern in foreign currency (other than interest as per Section 194LB or Section 194LC) | 20 | |
| j) Income from royalty | 20 | |
| Income from technical fees to the Indian concern by the government or the Indian concern in pursuance of an agreement on matters related to industrial policy. | 20 | |
| l) Any other income | 30 | |
| 196A | Income in respect of units of non-resident | 20 |
| 196B | Income from units referred to in section 115AB(1)(i) | 10 |
| 196B | Long-term capital gain on transfer of units referred to in section 115AB | 12.5 |
| 196C | Income from interest or dividends from bonds or GDR as per section 115AC | 10 |
| 196C | LTCG from the transfer of bonds or GDR referred to in section 115AC | 12.5 |
| 196D | Income (excluding dividend and capital gain) from Foreign Institutional Investors | 20 |
| 196D(1A) | Income in respect of securities referred to in section 115AD(1)(a) payable to the specified fund [referred to in clause (c) of Explanation to section 10(4D)] | 10 |
TDS Rates where the company is a domestic company
| Section | Nature of Payment | TDS Rate (%) |
| 193 | Interest on securities: | 10 |
| a) debentures or securities for money issued by/on behalf of any local authority or a corporation established by a Central, State or Provincial Act | ||
| b)Debentures issued by a company listed on a recognised stock exchange | ||
| c) Central/ State Govt. securities [ 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018, Floating Rate Savings Bonds, 2020 (Taxable) or any other notified security)] | ||
| d) Any other security interest | ||
| 194BB | Income by winnings from horse races | 30 |
| 194C | Payment to contractor/sub-contractor: | |
| a) Individual/HUF | 1 | |
| b) Others | 2 | |
| 194EE | Payment in respect of the deposit under the National Savings scheme | 10 |
| 194F | Payment for the repurchase of a unit by the Mutual Fund or the Unit Trust of India | 20 |
| 194G | Commission on the sale of lottery tickets | 2 |
| 194H | Commission or brokerage | 2 |
| 194-I | Rent | |
| a) Rent on Plant and Machinery – 2% | 2 | |
| b) Rent on Land/building/furniture/fitting – 10% | 10 | |
| 194J | Fees for professional or technical services: | |
| i) Technical services | 2 | |
| ii) Royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films | 2 | |
| iii) Others | 10% (2% for call centres) | |
| 194K | Income from units payable to a resident person | 10 |
| 194LA | Payment of compensation on the acquisition of certain immovable property | 10 |
| 194LBA(1) | Interest received or receivable from a SPV or renting, leasing, or letting out any real estate asset | 10 |
| 194LBB | Income paid by investment fund to unit holder (not exempt u/s 10(23FBB)) | 10 |
| 194LBC | Income from investment made in a securitisation trust (specified in section115TCA) | 10 |
| 194M | Contractual/professional/brokerage fee by non-TDS deducting HUF/Individuals (if the amount is more than Rs 50 lakhs/year) | 2 |
| 194N | TDS on Cash Withdrawal | |
| Withdrawal of more than Rs 20 lakhs but up to Rs 1 crore | 2 | |
| Withdrawal of more than Rs 1 Crore | 5 | |
| 194-O | Payment for the sale of goods or services by the e-commerce operator via a digital or electronic platform | 0.1 |
| Section 194R | Benefit/perquisite arising from business/profession exceeding Rs 20,000 | 10 |
| 194S | TDS on the transfer of Virtual Digital Assets exceeding Rs 10,000 | 1 |
| TDS on the transfer of Virtual Digital Assets exceeding Rs 50,000 for specified persons (individual/HUF) | ||
| Any Other Income | 10 |
TDS Rate where the company is not a domestic company
| TDS Rate (%) | ||
| 194B | Income from winnings from lotteries, crossword puzzles, card games or gambling or betting | 30 |
| 194BA | Income from winnings from any online game | 30 |
| 194BB | Income from horse races | 30 |
| 194E | Payment to a non-resident sports association | 20 |
| 194G | Commission on the sale of lottery tickets | 2 |
| 194LB | Payment of interest on the infrastructure debt fund | 5 |
| 194LBA(2) | Payment of the nature referred to in Section 10(23FC)(a) | 5 |
| 194LBA(2) | Payment of the nature referred to in Section 10(23FC)(b) | 10 |
| 194LBA(3) | Income received from renting, leasing or letting out any real estate asset owned directly by it to its unit holders. | 35 |
| 194LBB | Investment fund paying an income to a unit holder [other than income exempted under Section 10(23FBB)] | 35 |
| 194LBC | Income from investment made in a securitisation trust | 35 |
| 194LC | Payment for the loan borrowed in foreign currency by an Indian company or business trust against a loan agreement or the issue of long-term bonds | 5 |
| 194LC | If interest is payable for long-term bonds listed in recognised stock exchange in IFSC | 4 |
| 194LD | Payment of interest on rupee-denominated bonds of an Indian Company or Government securities to a Foreign Institutional Investor or Foreign Investor | 5 |
| 195 | (a) Income from long-term capital gains | 12.5 |
| (b) Income from long-term capital gains as per Section 112A exceeding Rs. 1,25,000 | 12.5 | |
| Income from short-term capital as per Section 111A | 20 | |
| c) Any other income by way of long-term capital gains [not being long-term capital gains as per section 10(33), 10(36) and 112A] | 12.5 | |
| (d) Income from dividends from a unit in the International Financial Services Centre | 10 | |
| (e)Income from dividends [Other than (d)] | 20 | |
| (f) Income from interest payable by the Government or an Indian concern on money borrowed or debt incurred by the Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC) | 20 | |
| (g)Income from royalty payable by the Government or an Indian concern | 20 | |
| (h)(A)Income from royalty [not being royalty as per point f] where agreement is made after 31-Mar-1961 but before 01-Apr-1976 | 50 | |
| (h)(B) Income by way of royalty [not being royalty referred to in point f] where agreement is made after 31-Mar-1976 | 20 | |
| (i)(A) Fees for technical services, where agreement made after 29-Feb-1964 but before 01-Apr-1976 | 50 | |
| (i)(B) Fees for technical services, where agreement made after 31-Mar-1976 | 20 | |
| (j) Any other income | 35 | |
| 196A | Income from units of non-residents | 20 |
| 196B | Income from units referred to in section 115AB(1)(i) | 10 |
| 196B | Long-term capital gain on transfer of units referred to in section 115AB | 12.5 |
| 196C | Income from interest or dividends in respect of bonds or GDR referred to in section 115AC | 10 |
| 196C | Long-term capital gain arising from the transfer of bonds or GDR referred to in section 115AC | 12.5 |
| 196D(1) | Income of foreign Institutional Investors from securities (not being dividends or capital gains arising from such securities) | 20 |
| 196D(1A) | Income from securities referred to in section 115AD(1)(a) payable to the specified fund [referred to in clause (c) of Explanation to section 10(4D)]. Note: Since the recipient of income is a specified fund, surcharge & health and education cess shall be nil. | 10 |
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