Free Tool · FY 2025-26 · Chapter XVII-B
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
Decision Result
Applicable section
Threshold check
Aggregate payment ₹0 does not exceed threshold ₹40,000.
Applicable rate
Amount of TDS to deduct
Due date for deposit
Return form
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.
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) 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 Sec 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).
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.