TDS Rate Finder FY 2026-27
Search TDS rates and thresholds under Section 393 of the Income-tax Act, 2025, with the old section beside each row.
29 of 29 rows
| Nature of payment (resident payee) | New reference (IT Act 2025) | Old section (IT Act 1961) | Threshold | Rate |
|---|---|---|---|---|
| Insurance commission | 393(1) Sl. 1(i) | 194D | ₹20,000 | 2% (payee other than company); 10% (company) |
| Commission or brokerage (other than insurance) | 393(1) Sl. 1(ii) | 194H | ₹20,000 | 2% |
| Rent paid by individual/HUF not liable to audit | 393(1) Sl. 2(i) | 194-IB | ₹50,000 per month or part | 2% |
| Rent – plant, machinery, equipment | 393(1) Sl. 2(ii) | 194-I(a) | ₹50,000 per month or part | 2% |
| Rent – land, building, furniture, fittings | 393(1) Sl. 2(ii) | 194-I(b) | ₹50,000 per month or part | 10% |
| Purchase of immovable property (other than agricultural land) | 393(1) Sl. 3(i) | 194-IA | ₹50 lakh | 1% |
| Income from units of mutual funds | 393(1) Sl. 4(i) | 194K | ₹10,000 | 10% |
| Interest on securities | 393(1) Sl. 5(i) | 193 | ₹10,000 | 10% |
| Interest from bank / co-op bank / post office – senior citizen | 393(1) Sl. 5(ii) | 194A | ₹1,00,000 | 10% |
| Interest from bank / co-op bank / post office – others | 393(1) Sl. 5(ii) | 194A | ₹50,000 | 10% |
| Interest (other than on securities) – any other payer | 393(1) Sl. 5(iii) | 194A | ₹10,000 | 10% |
| Contractor – payee individual/HUF | 393(1) Sl. 6(i) | 194C | ₹30,000 single; ₹1,00,000 aggregate | 1% |
| Contractor – payee any other person | 393(1) Sl. 6(i) | 194C | ₹30,000 single; ₹1,00,000 aggregate | 2% |
| Contract work / professional fees / commission paid by individual/HUF not otherwise required to deduct | 393(1) Sl. 6(ii) | 194M | ₹50 lakh | 2% |
| Fees for technical services; royalty on films; call centre | 393(1) Sl. 6(iii) | 194J(a) | ₹50,000 | 2% |
| Fees for professional services; other royalty; non-compete fees | 393(1) Sl. 6(iii) | 194J(b) | ₹50,000 | 10% |
| Director's fees/commission (not salary) | 393(1) Sl. 6(iii) | 194J | Nil | 10% |
| Dividend (individual shareholder, non-cash: no TDS up to ₹10,000) | 393(1) Sl. 7 | 194 | ₹10,000 | 10% |
| Life insurance policy payout (income component) | 393(1) Sl. 8(i) | 194DA | ₹1,00,000 | 2% |
| Purchase of goods (buyer turnover > ₹10 crore) | 393(1) Sl. 8(ii) | 194Q | ₹50 lakh per seller per year (on excess) | 0.1% |
| Benefit or perquisite of business/profession | 393(1) Sl. 8(iv) | 194R | ₹20,000 | 10% |
| E-commerce operator on participant sales | 393(1) Sl. 8(v) | 194-O | Nil (₹5 lakh relief for individual/HUF) | 0.1% |
| Transfer of virtual digital assets | 393(1) Sl. 8(vi) | 194S | Nil (₹50,000 / ₹10,000 relief) | 1% |
| Winnings – lottery, crossword, card games, betting | 393(3) Sl. 1 | 194B | ₹10,000 per transaction | 30% |
| Winnings – online games | 393(3) Sl. 2 | 194BA | Net winnings (per rules) | 30% |
| Winnings – horse races | 393(3) Sl. 3 | 194BB | ₹10,000 per transaction | 30% |
| Commission on sale of lottery tickets | 393(3) Sl. 4 | 194G | ₹20,000 | 2% |
| Cash withdrawal from bank | 393(3) Sl. 5 | 194N | ₹1 crore (₹3 crore for co-operatives) | 2% |
| Salary, commission, bonus, interest to partner by firm/LLP | 393(3) Sl. 7 | 194T | ₹20,000 aggregate | 10% |
Key points for tax year 2026-27
- The Income-tax Act, 2025 applies to payments made on or after 1 April 2026. Non-salary TDS is in Section 393 (tables for residents, non-residents and specified payments); salary TDS is Section 392 and TCS is Section 394.
- The Finance Act 2026 did not change TDS rates or thresholds; the figures set by the Finance Act 2025 continue.
- Without PAN, TDS is generally 20% (or the rate above, if higher); 5% for purchase of goods.
- Deposit by the 7th of the following month (March: 30 April). Quarterly statements are due 31 July, 31 October, 31 January and 31 May.
- Where GST is shown separately on the invoice, TDS is generally on the value excluding GST.
- Payments to non-residents fall under Section 393(2) at rates in force or treaty rates; not covered here.
For reference only. Verify with the latest law, notifications and circulars before relying on any figure. DigiKits is not a firm of Chartered Accountants and does not provide tax, audit or legal advice.
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