| TDS Rate Chart – For Residents F Y 2025-26 | |
| Section | Nature of Transaction | Threshold Limit (Rs) | TDS Rate |
| 192 | Payment of salary | Basic exemption limit of employee | Normal Slab Rates |
| 192A | Premature withdrawal from EPF | 50,000 | With PAN: 10% |
| Without PAN: 20% |
| 193 | Interest on securities | Debentures- 5,000 | 10% |
| 8% Savings (Taxable) Bonds 2003 or 7.75% Savings (Taxable) Bonds 2018- 10,000 |
| Other securities-10,000 |
| 194 | Payment of any dividend | 10,000 | 10% |
| 194A | Interest other than interest from securities (from deposits with banks/post office/co-operative society) | Senior Citizens- 1 lakh | 10% |
| Others- 50,000 |
| 194B | Income from lottery winnings, card games, crossword puzzles etc. | Aggregate income from lottery winnings, card games, crossword puzzles etc- 10,000 for each transaction | 30% |
| Online Gaming – Refer 194BA |
| 194BA | Income from online games | No limit | 30% |
| 194BB | Income from horse race winnings | 10,000 (Aggregate winnings during a financial year not single transaction) | 30% |
| 194C | Payment to contractor /sub-contractor:- | Single transaction- 30,000 | 1% |
| a) Individuals/HUF |
| b) Other than Individuals/HUF | Total transactions during FY- 1 lakh | 2% |
| 194D | Insurance Commission | 20,000 | 2% |
| 194DA | Insurance pay-out in respect of a life insurance policy | 1 lakh | 2% |
| 194EE | Payment of amount standing to the credit of a person under National Savings Scheme (NSS) | 2,500 | 10% |
| 194G | Payments, commission, etc., on the sale of lottery tickets | 20,000 | 2% |
| 194H | Commission or brokerage | 20,000 | 2% |
| 194-I | Rent: | 50,000 per month or part of the month | 2% |
| 194-I(a) Rent on plant and machinery |
| 194-I(b) Rent on land/building/furniture/fitting | 10% |
| 194-IA | Payment in consideration of transfer of certain immovable property other than agricultural land. | 50 lakhs | 1% |
| 194-IB | Rent payment by an individual or HUF not covered u/s. 194-I. | 50,000 per month | 2% |
| 194-IC | Payment under Joint Development Agreements (JDA) to Individual/HUF | No limit | 10% |
| 194J | Any sum paid by way of fee for professional services | 50,000 | 10% |
| Any sum paid by way of remuneration/fee/commission to a director | 50,000 | 10% |
| Any sum paid for not carrying out any activity concerning any business; | 50,000 | 10% |
| Any sum paid for not sharing any know-how, patent, copyright, etc. | 50,000 | 10% |
| Any sum paid as a fee for technical services | 50,000 | 2% |
| Any sum paid by way of royalty towards the sale or distribution, or exhibition of cinematographic films | 50,000 | 2% |
| Any sum paid as fees for technical services, but the payee is engaged in the business of operation of the call center. | 50,000 | 2% |
| 194K | Payment of any income for units of a mutual fund, for example, dividend | 10,000 | 10% |
| 194LA | Payment in respect of compensation on acquiring certain immovable property | 5 lakhs | 10% |
| 194LBA(1) | Certain income distributed by a business trust to its unitholder | No limit | 10% |
| 194LBA(2) | Interest income of a business trust from SPV distribution to its unitholders | No limit | 5% |
| 194LBA(2) | Dividend income of a business trust from SPV, in which it holds the entire share capital exempt the capital held by the government, and distribution to its unitholders. | No limit | 10% |
| 194LBA(3) | Rental income payment of assets owned by the business trust to the unitholders of such business trust | No limit | 30% |
| 194LBB | Certain income paid to a unitholder in respect of units of an investment fund | No limit | 10% |
| 194LBC | Income from investment in securitisation fund received by a resident | No limit | 10% |
| 194M | Certain payments by Individual/HUF not liable to deduct TDS under Section 194C, 194H, and 194J | 50 lakhs | 2% |
| 194N | Cash withdrawal in case person not filing ITR for last three years and the original ITR filing due date expired | 20 lakh to 1 crore | 2% |
| 1 crore | 5% |
| 194O | Payment for the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform. | 5 lakhs | 0.10% |
| 194P | Payment of pension or interest to specified senior citizens of age 75 years or more | Basic exemption limit of senior citizens or super senior citizens | Normal tax slab rates |
| 194Q | Payments for the purchase of goods | 50 lakhs | 0.10% |
| 194R | Perquisite or benefit to a business or profession | 20,000 | 10% |
| 194S | TDS on the transfer of Virtual Digital Assets | 10,000 | 1% |
| Specified persons: Individual or a HUF not having income from business or profession | 50,000 |
| 194T | Partner’s Remuneration | 20,000 | 10% |
