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.
31 results
≤ 2% (Low)5–10% (Medium)10–20% (High)>20% (Very High)
| Section↑ | Payment Type | Rate | Threshold | Key Note |
|---|---|---|---|---|
| Section 192 | Salary | Per slab | Basic exemption limit | Employer deducts at average rate based on estimated annual tax liability. |
| Section 192A | Premature PF withdrawal | 10% | ₹50,000 | Applies to withdrawals before completion of 5 years of continuous service. |
| Section 193 | Interest on securities | 10% | ₹10,000 p.a. | Certain government securities and bonds may be exempt — verify notification. |
| Section 194 | Dividend from Indian companies | 10% | ₹5,000 p.a. | No TDS if Form 15G/15H submitted by eligible resident individuals. |
| Section 194A | Interest (other than on securities) | 10% | ₹40,000 p.a. for banks; ₹50,000 for senior citizens; ₹5,000 for others | No TDS if Form 15G / 15H is submitted. Threshold ₹50,000 for senior citizens (Ba… |
| Section 194B | Lottery / crossword / card game winnings | 30% | ₹10,000 per transaction | TDS applies on the entire amount if it exceeds ₹10,000 in a single transaction. |
| Section 194BB | Horse race winnings | 30% | ₹10,000 p.a. | Applies to aggregate winnings in a financial year. |
| Section 194C | Payment to contractors — Individual / HUF | 1% | ₹30,000 per contract; ₹1,00,000 aggregate p.a. | Rate is 1% for Individual / HUF contractors. No TDS if transporter furnishes PAN… |
| Section 194C | Payment to contractors — Other than Individual / HUF | 2% | ₹30,000 per contract; ₹1,00,000 aggregate p.a. | Rate is 2% for non-individual, non-HUF entities. |
| Section 194D | Insurance commission | 5% | ₹15,000 p.a. | Applicable to all insurance commissions including life, non-life, and reinsuranc… |
| Section 194DA | Life insurance policy maturity / surrender | 5% | ₹1,00,000 p.a. | TDS on net income component (proceeds minus premium paid) effective 1 September … |
| Section 194G | Commission on sale of lottery tickets | 5% | ₹15,000 p.a. | Applies to lottery agents and distributors. |
| Section 194H | Commission or brokerage | 5% | ₹15,000 p.a. | Includes securities brokerage, real estate brokerage, general commission agents. |
| Section 194I(a) | Rent — land / building / furniture / fittings | 10% | ₹2,40,000 p.a. | Individual/HUF payers not subject to tax audit are covered under Section 194IB i… |
| Section 194I(b) | Rent — plant / machinery / equipment | 2% | ₹2,40,000 p.a. | Lower rate of 2% vs 10% for land/building. Annual threshold applies. |
| Section 194IA | Immovable property purchase (excluding agricultural land) | 1% | ₹50,00,000 (purchase price) | Agricultural land exempted. Multiple buyers/sellers — each buyer deducts on thei… |
| Section 194IB | Rent by individual / HUF (high-value rent) | 5% | Monthly rent > ₹50,000 (annual > ₹6,00,000) | PAN of landlord is mandatory. If PAN not available, TDS at 20%. Deduct at year-e… |
| Section 194IC | Monetary consideration under Joint Development Agreement (JDA) | 10% | No threshold | Applicable to the developer/promoter making payment to land owner under Section … |
| Section 194J(a) | Technical services (non-call-centre) / royalty for software | 2% | ₹30,000 p.a. | Reduced from 10% to 2% by Finance Act 2020. Call centres — 2%. Technical service… |
| Section 194J(b) | Professional services / royalty / non-compete fees | 10% | ₹30,000 p.a. | Non-compete fees and fees for exclusive rights also covered at 10%. |
| Section 194K | Income from mutual fund units | 10% | ₹5,000 p.a. | Capital gains on redemption are NOT covered here. Separate tax treatment applies… |
| Section 194LA | Compensation on compulsory acquisition of immovable property | 10% | ₹2,50,000 | Exempt if acquired under RFCTLARR Act (Right to Fair Compensation and Transparen… |
| Section 194LB | Interest on Infrastructure Debt Fund bonds (NRI)NR | 5% | No threshold | Plus surcharge and cess as applicable. |
| Section 194M | Payment by individual / HUF to contractor or professional | 5% | ₹50,00,000 p.a. | File Form 26QD. This avoids the requirement for TAN for these payers. Introduced… |
| Section 194N | Cash withdrawal from bank / co-operative bank / post office | 2% | ₹1,00,00,000; ₹20,00,000 if ITR not filed for 3 years | Rate is 2% on amount above ₹1Cr (or ₹20L if no ITR) up to ₹3Cr; 5% on amounts ab… |
| Section 194O | E-commerce operator payment to participant / seller | 1% | ₹5,00,000 p.a. | Covers Amazon, Flipkart, Swiggy, Zomato sellers. Exempts individual/HUF sellers … |
| Section 194P | Senior citizen (75+) — bank-computed TDS | Per applicable slab | Basic exemption limit (₹3,00,000 for senior citizens) | Eliminates need for senior citizens with only bank income to file ITR (introduce… |
| Section 194Q | Purchase of goods from resident seller | 0.1% | ₹50,00,000 p.a. from a single seller | Introduced Finance Act 2021. Only one of 194Q or 206C(1H) applies on the same tr… |
| Section 194R | Benefit or perquisite from business / profession | 10% | ₹20,000 p.a. | Effective 1 July 2022. Applies to pharmaceutical companies giving samples to doc… |
| Section 194S | Transfer of Virtual Digital Assets (VDA) — crypto, NFTs | 1% | ₹50,000 p.a.; ₹10,000 for specified persons (individuals/HUFs) | Applies to crypto transactions, NFT sales, any digital asset notified by Central… |
| Section 195 | Non-resident / foreign company paymentsNR | 20% or applicable DTAA rate | As applicable | Form 15CA/15CB required. DTAA benefit available — obtain Tax Residency Certifica… |
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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