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TDS Rate Finder FY 2025-26

Find the applicable TDS rate for any payment type — salary, interest, rent, professional fees, contractor payments, e-commerce, and virtual digital assets. All sections 192–194S, updated for Finance Act 2025. Click any row for full details including statutory citation and special conditions.

Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026

Payment nature

Payer type

Payee type

Payment amount (₹)

Aggregate same payee/section this FY (₹)

PAN furnished

Form 15G/15H submitted

Lower deduction certificate

Section 197 certificate

Decision Result

Applicable section

Section 194A — Interest (other than on securities)

Threshold check

Deduction required: No

Aggregate payment ₹0 does not exceed threshold ₹40,000.

Applicable rate

10% — Standard rate

Amount of TDS to deduct

₹0

Due date for deposit

7 October 2026

Return form

26Q

Wrong TDS rate means a short-deduction notice.

TRACES cross-references every deduction. We confirm the right rate, deduct correctly, and file your TDS returns.

WhatsApp a CA →Send a query

Evidence blocks — Sections 194C, 194J and 194Q

AY 2026-27 cross-reference. Every rate and threshold below is quoted from the on-disk consolidated Act text named in each source note; the copy is secondary (ClearTax mirror of the FA-2025 consolidation), so figures still verify against the gazette before reliance.

Section 194C

Operative text: “194C. (1) Any person responsible for paying any sum to any resident”

Source: research-library/d1-tax-planning-l2/sources/ita-1961-as-amended-fa-2025-cleartax-copy.txt (secondary copy; verify against gazette — s.194C(1) L34401, rates L34406-L34408, thresholds L34425-L34427)

Threshold: ₹30,000 per contract or ₹1,00,000 aggregate in the financial year — "No deduction shall be made … if such sum does not exceed thirty thousand rupees : Provided that where the aggregate … exceeds one lakh rupees … the person responsible for paying such sums … shall be liable to deduct income-tax under this section" (s.194C(5) + proviso)
Rate: 1% to an individual/HUF; 2% to another person — "deduct an amount equal to— (i) one per cent where the payment is being made or credit is being given to an individual or a Hindu undivided family; (ii) two per cent where the payment is being made or credit is being given to a person other than an individual or a Hindu undivided family" (s.194C(1)(i)-(ii))
2025 section: 393 + 402
Last change: Finance Act 2025: no operative 194C rate or threshold change located in the gazette clauses; the consolidated text (FA-2025 copy) carries the figures above as at 2026-09-19

Section 194J

Operative text: “194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to”

Source: research-library/d1-tax-planning-l2/sources/ita-1961-as-amended-fa-2025-cleartax-copy.txt (secondary copy; verify against gazette — s.194J(1) L34787, rates L34800-L34806, thresholds L34812-L34817)

Threshold: ₹50,000 per financial year for each class of sum — "where the amount of such sum or … the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year … does not exceed— (i) [fifty] thousand rupees, in the case of fees for professional services … (ii) [fifty] thousand rupees, in the case of fees for technical services … (iii) [fifty] thousand rupees, in the case of royalty … (iv) [fifty] thousand rupees, in the case of sum referred to in clause (d)" (s.194J(1) first proviso; "fifty" inserted by the Finance Act marked at superscript 91)
Rate: 2% for fees for technical services (not being professional services) and for royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; 10% in other cases (professional services, director remuneration, clause-(d) sums) — "deduct an amount equal to two per cent of such sum in case of fees for technical services … and ten per cent of such sum in other cases" (s.194J(1))
2025 section: 393 + 402
Last change: Threshold corrected from the earlier ₹30,000 to ₹50,000 on disk evidence: the consolidated text (FA-2025 copy) reads fifty thousand rupees for all four classes; no operative 194J rate change located in the FA-2025 gazette clauses

Section 194Q

Operative text: “194Q. (1) Any person, being a buyer who is responsible for paying any sum to any resident”

Source: research-library/d1-tax-planning-l2/sources/ita-1961-as-amended-fa-2025-cleartax-copy.txt (secondary copy; verify against gazette — s.194Q(1) L35290, rate L35293, buyer Explanation L35294-L35296); budget-day/data/FA-2025-gazette-clauses.json (primary, clause 69)

Threshold: Purchases exceeding ₹50,00,000 from a resident seller in the previous year — "for purchase of any goods of the value or aggregate of such value exceeding fifty lakh rupees in any previous year"; buyer defined as a person whose total sales, gross receipts or turnover exceeded ten crore rupees in the preceding financial year (s.194Q(1) Explanation)
Rate: 0.1% on the amount exceeding ₹50,00,000 — "deduct an amount equal to 0.1 per cent of such sum exceeding fifty lakh rupees" (s.194Q(1))
2025 section: 393 + 400 + 402
Last change: Finance Act 2025, clause 69: the 194Q exception for a transaction to which section 206C(1H) applies was omitted (see s.194Q(5) in the consolidated text)

Statutory Basis

Tax Deducted at Source (TDS) is governed by Chapter XVII-B of the Income Tax Act, 1961. The rates shown are effective from 1 April 2025 as amended by the Finance Act 2025.

All thresholds are on a per-financial-year basis unless specified otherwise.
If PAN is not furnished by the deductee, TDS applies at the higher of: the specified rate, or 20% (Section 206AA).
Non-resident payments (Section 195, ITA 1961 (Section 393(2), ITA 2025 from 1 Apr 2026)) are subject to relevant Double Taxation Avoidance Agreements (DTAA). Always verify the applicable DTAA and obtain a Tax Residency Certificate before applying reduced rates.
Lower deduction certificate under Section 197 may be obtained by the deductee from the Assessing Officer.
Form 15G (residents below 60) and Form 15H (senior citizens) can be filed to avoid TDS on eligible income.

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Frequently Asked Questions

What happens if PAN is not provided by the deductee?

If the deductee does not furnish PAN, TDS must be deducted at the higher of: the applicable rate, the rate in force, or 20%. Source: Section 206AA, Income Tax Act, 1961.

What is the threshold for TDS on professional fees under Section 194J?

TDS under Section 194J applies when professional/technical fee payments to a single person exceed ₹30,000 in a financial year. The rate is 10% for professional fees and 2% for technical services. Source: Section 194J, Income Tax Act.

When is TDS not required to be deducted?

TDS is not required if the payee furnishes Form 15G (individuals below 60 with income below taxable limit) or Form 15H (senior citizens). Also, the deductee can apply for a lower/nil deduction certificate under Section 197. Source: Sections 197, 197A.

What is the due date for TDS payment to the government?

TDS deducted must be deposited by the 7th of the following month. Exception: TDS deducted in March must be deposited by April 30. Source: Rule 30, Income Tax Rules read with Section 200, IT Act 1961 (≡ §397, IT Act 2025).

What is the penalty for non-deduction or late deposit of TDS?

Interest at 1% per month for non-deduction and 1.5% per month for late deposit. Additionally, expenses are disallowed under Section 40(a)(ia) at 30% of the amount paid if TDS was not deducted. Penalty under Section 271C can equal the TDS amount. Source: Sections 201, 271C, 40(a)(ia).

Hub Guide · TDS Compliance

Go deeper — the TDS Compliance hub

The s.194 rate series, 24Q/26Q/27Q return deadlines, TRACES corrections, s.234E late fees, and Form 16/16A — statute-cited, section by section.

Open the guide →

Tools for this

Check the relevant deadline before you act.

TDS Rate Finder FY 2025-26 — All Sections 192 to 194S →Section 195, ITA 1961 (Section 393(2), ITA 2025 from 1 Apr 2026) TDS Rate Finder — NRI Payments, DTAA Rates, Form 15CA (Form 145 from 1 Apr 2026) / 15CB (Form 146 from 1 Apr 2026) →Section 43B(h) MSME disallowance forecaster →

Need TDS return filing help?

Our CAs handle quarterly TDS returns (24Q, 26Q, 27Q) — from computation to Form 16 / 16A generation. All tracked in real time.