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TDS Sections — FY 2026-27
Every TDS provision with its old and new section number, rate and payment code. Detailed guides are live for the most-used sections; more are added regularly.
192 → 392
Salary
slab · code 1001
Read the guide →192A → 392
Premature EPF withdrawal
10% · code 1004
Read the guide →193 → 393
Interest on securities
10% · code 1019
Read the guide →194 → 393
Dividend
10% · code 1029
Read the guide →194A → 393
Interest other than securities
10% · code 1020
Read the guide →194B → 393
Winnings — lottery, crossword, online/card games
30% · code 1058
Read the guide →194BA → 393(3)
Winnings from online games
30% · code 1060
Read the guide →194BB → 393
Winnings from horse races
30% · code 1062
Read the guide →194C → 393
Payments to contractors and sub-contractors
1% / 2% · code 1023
Read the guide →194D → 393
Insurance commission
2% / 10% · code 1005
Read the guide →194DA → 393
Life insurance maturity proceeds
2% · code 1030
Read the guide →194EE → 393
NSS withdrawals
10% · code 1066
Read the guide →194G → 393
Commission on sale of lottery tickets
2% · code 1063
Read the guide →194H → 393
Commission or brokerage
2% · code 1006
Read the guide →194I → 393
Rent
2% / 10% · code 1008
Read the guide →194IA → 393
Purchase of immovable property
1% · code —
Read the guide →194IB → 393
Rent by individual/HUF not under tax audit
2% · code —
Read the guide →194IC → 393
Joint Development Agreement payments
10% · code 1011
Read the guide →194J → 393
Professional fees, technical services, royalty, director fees
10% / 2% / 2% / 10% / 10% · code 1026
Read the guide →194K → 393
Income from mutual fund units
10% · code 1013
Read the guide →194LA → 393
Compensation on compulsory acquisition of immovable property
10% · code 1012
Read the guide →194M → 393
Contract/professional payments by individual/HUF
2% · code —
Read the guide →194N → 393
Cash withdrawals
2% / 2% · code 1064
Read the guide →194O → 393
E-commerce operator payments to sellers
0.1% · code 1035
Read the guide →194P → 393(1)
Specified senior citizen
slab · code 1032
Read the guide →194Q → 393
Purchase of goods
0.1% · code 1031
Read the guide →194R → 393
Benefits or perquisites from business/profession
10% · code 1033
Read the guide →194S → 393
Transfer of virtual digital assets
1% · code 1037
Read the guide →194T → 393
Partner payments — salary, remuneration, commission, bonus, interest
10% · code 1067
Read the guide →195 → 393
Payments to non-residents
act-or-dtaa · code 1057
Read the guide →