Last updated: · Finance Act 2025
Complete CBDT-notified TDS & TCS rate chart for Financial Year 2025-26 — covering all sections, threshold limits, No-PAN rates and quarterly due dates. Free to use, no login required.
The TDS rate chart for FY 2025-26 (Assessment Year 2026-27) is governed by the Income Tax Act 1961 as amended by the Finance Act 2025. Key rates include: Salary (Section 192) – deducted at applicable slab rates; Contractor payments (Section 194C) – 1% for Individual/HUF, 2% for Company/Firm (threshold ₹30,000 single / ₹1,00,000 aggregate); Professional fees (Section 194J) – 10% for professional services, 2% for technical services (threshold ₹50,000); Rent (Section 194I) – 10% for land/building, 2% for plant/machinery (threshold ₹50,000/month); Bank interest (Section 194A) – 10% (threshold ₹50,000; ₹1,00,000 for senior citizens). If the deductee does not furnish PAN, TDS is deducted at 20% or the applicable rate — whichever is higher (Section 206AA).
Tax Deducted at Source, or TDS, is the mechanism under the Income Tax Act, 1961 by which tax is collected at the very point a payment is made — whether that is a salary, rent, interest on a bank deposit, or a contractor's invoice. If you are paying a vendor, employee, or landlord, the law may require you to deduct a percentage of that payment and deposit it with the government on their behalf.
For Financial Year 2025-26 (Assessment Year 2026-27), the Central Board of Direct Taxes (CBDT) has published the applicable TDS and TCS rates. This page presents that complete rate chart — including threshold limits, the higher rates for payees without a PAN, and all quarterly due dates for TDS/TCS payment and return filing.
Whether you are a salaried employee checking your salary TDS, a business owner processing vendor payments, or a Chartered Accountant looking up rates during a client consultation — this tool gives you accurate, up-to-date answers fast. And if you need it offline, you can download the full TDS rate chart PDF for FY 2025-26 from this page at no cost.
No tax expertise needed. Select your payment type, choose the payee category and get the answer in seconds.
Choose from salary, rent, interest, professional fees, VDA (crypto), e-commerce, and all other payment categories under the Income Tax Act for FY 2025-26.
Tell us whether you are paying a Company/Firm, an Individual/HUF, or someone without a PAN. Rates differ significantly between these three categories.
See the exact TDS/TCS percentage, the applicable Income Tax section, the threshold limit, and the higher No-PAN rate — clearly displayed in one place.
All rates as per the Income Tax Act, 1961. Use the tabs below to navigate TDS rates, TCS rates, quarterly due dates, and Form 15G/15H provisions.
| Section | Nature of Payment | Threshold (₹) | Co./Firm/Co-op (%) | Individual / HUF (%) | No PAN (%) |
|---|---|---|---|---|---|
| 192 | Salary | 2,50,000 | Slab Rate (Note 1) | 20% or Higher | |
| 194 | Dividend | 10,000 | 10% | 10% | 20% |
| Section 194A – Interest other than Interest on Securities | |||||
| 194A | Non-Banking Interest | 10,000 | 10% | 10% | 20% |
| 194A | Banks — Senior Citizen | 1,00,000 | 10% | 10% | 20% |
| 194A | Banks — Others | 50,000 | 10% | 10% | 20% |
| Section 194C – Payment to Contractors | |||||
| 194C | Contractor — Single Transaction (excl. Transporter) | 30,000 | 2% | 1% | 20% |
| 194C | Contractor — Aggregate in FY (excl. Transporter) | 1,00,000 | 2% | 1% | 20% |
| 194C | Transporter — Single Transaction (Note 2) | 30,000 | Nil | Nil | 20% |
| 194C | Transporter — Aggregate in FY (Note 2) | 1,00,000 | Nil | Nil | 20% |
| 194D | Insurance Commission | 20,000 | 5% | 5% | 20% |
| 194H | Commission / Brokerage | 20,000 | 2% | 2% | 20% |
| Section 194I – Rent | |||||
| 194I | Land and Building | 50,000/month | 10% | 10% | 20% |
| 194I | Plant / Machinery | 50,000/month | 2% | 2% | 20% |
| 194IA | Purchase of Immovable Property (Dastavej/Stamp Duty > ₹50L) | 50,00,000 | 1% | 1% | 20% |
| 194IB | Rent by Individual / HUF (Non-Audit Cases) | 50,000/month | 2% | 2% | 20% |
| 194IC | Consideration to Landowners under Development Agreement | No Limit | 10% | 10% | 20% |
| Section 194J – Professional / Technical Fees | |||||
| 194J | Payment to Directors (other than salary) | No Limit | 10% | 10% | 20% |
| 194J | Payment to Call Centres | 50,000 | 2% | 2% | 20% |
| 194J | Technical Services | 50,000 | 2% | 2% | 20% |
| 194J | Professional Fees / Royalty / Software / Others | 50,000 | 10% | 10% | 20% |
| 194M | Contract / Commission / Professional — Indiv/HUF Non-Audit | 50,00,000 | 2% | 2% | 20% |
| Section 194N – TDS on Cash Withdrawals | |||||
| 194N | Returns Filed — Above ₹1 Cr (Co-op Society: ₹3 Cr) | 1/3 Crore | 2% | 2% | 20% |
| 194N | Returns NOT Filed — ₹20 Lakhs to ₹1 Crore | 20,00,000 | 2% | 2% | 20% |
| 194N | Returns NOT Filed — Above ₹1 Crore | 1,00,00,000 | 5% | 5% | 20% |
| 194O | E-Commerce Participants | 5,00,000 | 0.1% | 0.1% | 5% |
| 194Q | Purchase of Goods (Buyer Turnover > ₹10 Crore) | 50,00,000 | 0.1% | 0.1% | 5% |
| 194R | Benefit or Perquisite of a Business / Profession | 20,000 | 10% | 10% | 20% |
| Section 194S – TDS on Virtual Digital Assets (VDA / Crypto) | |||||
| 194S | Indiv/HUF with no PGBP income OR T/O < ₹1Cr / ₹50L | 50,000 | 1% | 1% | 20% |
| 194S | Other Payers | 10,000 | 1% | 1% | 20% |
| 194T | Payment by Firm / LLP to Partners (Interest / Remuneration) | 20,000 | 10% | 10% | 20% |
| Section | Nature of Transaction | Threshold (₹) | Co./Firm/Co-op (%) | Individual / HUF (%) | No PAN (%) |
|---|---|---|---|---|---|
| 206C(1) | Scrap | No Limit | 1% | 1% | 5% |
| 206C(1F) | Sale of Motor Vehicle | 10,00,000 | 1% | 1% | 5% |
| 206C(1F) | Sale of Luxury Goods | 10,00,000 | 1% | 1% | 5% |
| 206C(1G) | Foreign Remittance for Education — Not from Education Loan | 10,00,000 | 5% | 5% | 5% |
| 206C(1G) | Foreign Remittance for Education — Out of Education Loan | — | TCS Not Applicable | ||
| 206C(1G) | Overseas Tour Package / Other Foreign Remittance | No Limit | 20% | 20% | 20% |
| Section | Nature of Income | Who Can Submit | Condition |
|---|---|---|---|
| 197A | Interest Income | Other than Company or Firm 15H: Age 60+ (Senior Citizen) 15G: Below 60 years / HUF | Only if Estimated Total Income for the year is NIL (i.e., no tax liability) |
| 197A | Rent Income | ||
| 197A | Dividend Income | ||
| 197A | Insurance Commission |
* All rates are for FY 2025-26 (AY 2026-27) as per Income Tax Act, 1961. Surcharge and Health & Education Cess (4%) may apply in addition to the base TDS rate.
From first-time taxpayers to senior Chartered Accountants — this resource is built for every person who deals with TDS in India.
Verify whether your employer is deducting the correct TDS from your monthly salary. Cross-check against the current slab rates for FY 2025-26 and ensure your Form 26AS reflects accurate deductions.
Look up TDS/TCS rates across multiple sections during audits, client consultations, or quarterly return filings — without opening the statute book every time. Built for speed and accuracy.
Ensure you are deducting the correct amount on vendor payments, contractor invoices, rent, and professional fees. Avoid penalties, interest, and late filing consequences.
New to income tax? Every rate on this page is explained in plain language. No jargon, no confusion. Understand what is being deducted from your payments and why.
The most complete, accurate, and easy-to-use TDS/TCS reference tool for India — updated for FY 2025-26.
Download the complete TDS & TCS rate chart for FY 2025-26 as a printable PDF. No email required, no signup, no cost.
CBDT-notified rates reflecting the latest Finance Act provisions for AY 2026-27. We update as soon as changes are announced.
One resource for TDS rates, TCS rates, quarterly filing dates, penalty details, and Form 15G/15H provisions.
Fully responsive on any device. Check rates on your phone during a client meeting or while processing payments on the go.
No data collected. No account. No subscription. Open the page and get your answer — that is it.
Technical rates explained in simple terms so every taxpayer — not just tax professionals — can understand TDS obligations.
Answers to genuine questions asked by taxpayers, business owners, and professionals about TDS for FY 2025-26 (AY 2026-27).
Trusted by salaried employees, business owners, and tax professionals across India. No signup, no login, no cost.
This page is your definitive TDS rate chart for FY 2025-26 with threshold limits, covering all sections of the Income Tax Act 1961 as amended by Finance Act 2025. The TDS rate chart FY 2025-26 PDF download is available free — no login required — and includes all resident and non-resident sections. Whether you need the TDS rate chart for FY 2025-26 for salary (Section 192), the TDS percentage chart for contractors (Section 194C), or professional fees (Section 194J) — it is all here. The salary TDS rate chart reflects the New Tax Regime as default for FY 2025-26, with slab rates from nil to 30%.
Key changes in the new TDS rate chart FY 2025-26: Section 194T (TDS on firm payments to partners) introduced from 1 April 2025. Section 194IB rate reduced to 2%. TCS under 206C(1H) withdrawn. The current TDS rate chart also reflects enhanced interest thresholds under Section 194A and the complete TDS slab rates for all payee categories. Bookmark this page as your latest TDS rate chart — it is updated after every Budget and CBDT notification.
Source: Income Tax Act 1961, Finance Act 2025, CBDT Notifications. Last updated: 11 March 2026. For the TDS rate chart FY 2025-26 as per Taxguru / Sensys / ClearTax — all rates on this page are cross-verified against official CBDT publications and Finance Act amendments.