TDS Rate Chart for FY 2025-26 (AY 2026-27)
TDS stands for Tax Deducted at Source. TDS is deducted by the person who is making the payments for different kind of transaction. For example: Salaries, commissions and professional services.
On the basis of nature of transaction, different rates of TDS is deducted.
The person who is making the payment is responsible for deducting the tax while making the payment is called deductor. The person receiving the payment is called deductee.
It is necessary to deduct tax, and deposit the same within specified due date and file TDS statement on time.
It facilitate the collection of income tax and minimize tax evasion.
TDS Rates Chart
| Section | Nature of Transaction | From 1st April 2025 |
| 193 | Interest on Securities | 10,000 |
| 194A | Interest other than Interest on securities | When payer is bank, cooperative society and post office:
In case the payer is others:
|
| 194 | Dividend for individual shareholder | 10,000 |
| 194K | Income in respect of units of a mutual fund | 10,000 |
| 194B | Winnings from lottery, crossword puzzle etc | 10,000 in respect of a single transaction |
| 194BB | Winning from horse race | 10,000 in respect of a single transaction |
| 194D | Insurance commission | 20,000 |
| 194G | Income by way of commission, prize etc. on lottery of tickets | 20,000 |
| 194H | Commission or Brokerage | 20,000 |
| 194I | Rent | 50,000 (in a month) |
| 194J | Fee for professional or technical services | 50,000 |
| 194LA | Income by way of enhanced compensation | 5,00,000 |
Section 206AB which added compliance burden for TDS deduction has been removed.
The TDS rate for section 194LBC Income received from investment in securitization trusts for residents has been reduced to 10%
