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TDS Rate Chart FY 2026-27
Income Tax Act 2025 · old → new section mapping · verified 2026-06-08. No-PAN: 20% or applicable rate, whichever higher (5% for 194Q/194O).
| Old Sec. | New Sec. | Nature of payment | Rate (with PAN) | Threshold | Code |
|---|---|---|---|---|---|
| 192 | 392 | Salary | slab | Any amount | 1001/1002/1003 |
| 192A | 392 | Premature EPF withdrawal | 10% | ₹50,000 single | 1004 |
| 193 | 393 | Interest on securities | 10% | ₹10,000/yr | 1019 |
| 194 | 393 | Dividend | 10% | ₹10,000/yr | 1029 |
| 194A | 393 | Interest other than securities (banks, deposits, loans) | 10% | ₹1,00,000 (bank/post-office/co-op bank) ₹50,000 (bank/post-office/co-op bank) ₹10,000 (others (company deposits, NBFC, private loans)) | 1020/1021/1022 |
| 194B | 393 | Winnings — lottery, crossword, online/card games | 30% | ₹10,000 single | 1058/1059 |
| 194BA | 393(3) | Winnings from online games | 30% | Any amount | 1060/1061 |
| 194BB | 393 | Winnings from horse races | 30% | ₹10,000 single | 1062 |
| 194C | 393 | Payments to contractors and sub-contractors | 1% (individual_huf) 2% (other) | ₹30,000 single ₹1,00,000/yr | 1023/1024 |
| 194D | 393 | Insurance commission | 2% (individual_huf) 10% (other) | ₹20,000/yr | 1005 |
| 194DA | 393 | Life insurance maturity proceeds (taxable policies) | 2% | ₹1,00,000/yr | 1030 |
| 194EE | 393 | NSS withdrawals | 10% | ₹2,500/yr | 1066 |
| 194F | — | Repurchase of units (MF/UTI) | Any amount | — | |
| 194G | 393 | Commission on sale of lottery tickets | 2% | ₹20,000/yr | 1063 |
| 194H | 393 | Commission or brokerage | 2% | ₹20,000/yr | 1006 |
| 194I | 393 | Rent (business deductors) | 2% (plant machinery equipment) 10% (land building furniture) | ₹50,000 single | 1008/1009 |
| 194IA | 393 | Purchase of immovable property (buyer deducts) | 1% | ₹50,00,000 single | — |
| 194IB | 393 | Rent by individual/HUF not under tax audit | 2% | ₹50,000 single | — |
| 194IC | 393 | Joint Development Agreement payments | 10% | Any amount | 1011 |
| 194J | 393 | Professional fees, technical services, royalty, director fees | 10% (professional services) 2% (technical services call centre) 2% (royalty film) 10% (royalty other) 10% (director fees) | ₹50,000/yr | 1026/1027/1028 |
| 194K | 393 | Income from mutual fund units | 10% | ₹10,000/yr | 1013 |
| 194LA | 393 | Compensation on compulsory acquisition of immovable property | 10% | ₹5,00,000/yr | 1012 |
| 194M | 393 | Contract/professional payments by individual/HUF (not under audit) | 2% | ₹50,00,000/yr | — |
| 194N | 393 | Cash withdrawals | 2% (itr filer) 2% (non filer 3yrs) | ₹3,00,00,000 (co-operative society) ₹1,00,00,000 (others (ITR filer)) ₹20,00,000 (non-filer (3 yrs)) | 1064/1065 |
| 194O | 393 | E-commerce operator payments to sellers | 0.1% | ₹5,00,000/yr | 1035 |
| 194P | 393(1) | Specified senior citizen (75+, bank computes & deducts) | slab | Any amount | 1032 |
| 194Q | 393 | Purchase of goods (large buyers) | 0.1% | ₹50,00,000/yr (on excess) | 1031 |
| 194R | 393 | Benefits or perquisites from business/profession | 10% | ₹20,000/yr | 1033/1034 |
| 194S | 393 | Transfer of virtual digital assets (crypto/NFT) | 1% | ₹10,000/yr | 1037/1038 |
| 194T | 393 | Partner payments — salary, remuneration, commission, bonus, interest | 10% | ₹20,000/yr | 1067 |
| 195 | 393 | Payments to non-residents | act-or-dtaa (non resident) | Any amount | 1057 |
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