TDS Rate Chart – Section-wise Table (FY 2025–26)
Quick reference for TDS sections with description, exceptions and applicable percentage.
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| Section No. | Particular | Description | Exceptions / Notes | TDS % |
|---|---|---|---|---|
| 192 | Salary | TDS on salary paid to employees (resident / non-resident). | Deduct based on applicable slab rate on estimated annual income. | Slab |
| 192A | PF withdrawal (taxable) | Payment of accumulated balance of recognised PF which is taxable. | Applicable where conditions for PF exemption are not satisfied. | 10% |
| 193 | Interest on securities | Interest on debentures, Government securities and other notified securities. | Subject to specific exemptions/thresholds for small investors. | 10% |
| 194 | Dividend | Dividend income paid by an Indian company to a resident shareholder. | No TDS in certain small cases (e.g. ≤ ₹5,000 via ECS, as notified). | 10% |
| 194A | Interest (other than securities) | Interest paid by banks, NBFCs, companies, co-operative societies, etc. | Thresholds differ for banks / others; higher rate if PAN not furnished. | 10% |
| 194B | Lottery / game winnings | Winnings from lotteries, crossword puzzles, card games, betting etc. | Applicable to residents and non-residents; basic exemption does not apply. | 30% |
| 194BA | Online games winnings | Tax deduction on net winnings from any online game platform. | Operator to compute net winnings as per Rule; TDS at withdrawal / year-end. | 30% |
| 194BB | Horse race winnings | Income by way of winnings from horse races. | Applicable where payment made by bookmaker or race club licensee. | 30% |
| 194C | Contractor / Sub-contractor | Payment to resident contractor or sub-contractor for work or labour. | 1% if payee is individual/HUF; 2% in case of others; thresholds apply. | 1–2% |
| 194D | Insurance commission | Commission or other remuneration for soliciting or procuring insurance business. | Different effective rate for resident individuals vs domestic companies in practice. | 5–10% |
| 194DA | Life insurance payout | Payment under life insurance policy where proceeds are not fully exempt. | TDS on income component only (payout minus premiums), not full amount. | 2% |
| 194EE | NSS deposits | Payment in respect of deposits under National Savings Scheme. | Applicable for both residents and non-residents, subject to threshold. | 10% |
| 194F | Repurchase of units | Payment on account of repurchase of units by MF or UTI. | Section not applicable with effect from 01-10-2024. | 20% |
| 194G | Lottery commission | Commission, etc., on sale of lottery tickets. | Applies on commission/remuneration paid to agents/distributors. | 2% |
| 194H | Commission or brokerage | Commission other than insurance commission and specific securities provisions. | Threshold of ₹15,000; higher rate if PAN not furnished. | 2% |
| 194-I | Rent | Rent for land, building, plant, machinery, furniture or fittings. | 2% for plant & machinery; 10% for land/building/furniture; thresholds apply. | 2–10% |
| 194-IA | Property transfer | Payment on transfer of certain immovable property (other than agricultural land). | Buyer deducts TDS where consideration exceeds ₹50 lakh. | 1% |
| 194-IB | High-value rent (Ind/HUF) | Rent paid by individual/HUF not liable to tax audit. | Applicable where monthly rent ≥ ₹50,000. | 2% |
| 194-IC | JDA monetary consideration | Monetary consideration paid to landowner under Joint Development Agreement. | Generally applicable to individual/HUF landowners entering into JDA. | 10% |
| 194J | Professional / technical services | Fees for professional, technical or consultancy services and specified royalties. | 2% for technical services & call centres; 10% for other professional fees. | 2–10% |
| 194K | Income from units | Income in respect of units (e.g. mutual funds) paid to resident person. | Capital gains component not subject to TDS under this section. | 10% |
| 194LA | Compensation on acquisition | Payment of compensation on acquisition of certain immovable property. | Not applicable to rural agricultural land; threshold limit applies. | 10% |
| 194LBA | Business trust distribution | Distribution of interest or rental income by business trust to unit holders. | 10% for residents; higher rates for non-residents depending on sub-section. | 10% |
| 194LBB | Investment fund income | Income paid by investment fund to unit holder (other than exempt income). | 10% for residents; higher rates for non-residents (30–35%). | 10% |
| 194LBC | Securitisation trust income | Income in respect of investment in securitisation trust. | 10% for residents; higher rate for non-residents (30–35%). | 10% |
| 194M | High-value payments by Ind/HUF | Commission, brokerage, contract or professional fees paid by non-audited Ind/HUF to resident. | Applicable where aggregate payment exceeds ₹50 lakh in a financial year. | 2% |
| 194N | Cash withdrawals | Cash withdrawal from bank/co-op/post office above prescribed threshold. | 2% above ₹1 crore (₹3 crore for some co-ops); 2–5% where ITR not filed. | 2–5% |
| 194O | E-commerce payments | Payment or credit by e-commerce operator to resident participants. | Small sellers below notified limit may be exempt from TDS. | 0.1% |
| 194P | Senior citizens (75+) | Specified bank deducts tax on total income of resident senior citizens (75+). | Applies where income is only pension + interest from same bank; no ITR filing then required. | Slab |
| 194Q | Purchase of goods | TDS on purchase of goods from a resident where value exceeds ₹50 lakh in FY. | Deduct on amount exceeding ₹50 lakh; interplay with TCS u/s 206C(1H). | 0.1% |
| 194R | Benefit / perquisite | TDS on benefit or perquisite arising from business or profession. | Applies when value exceeds ₹20,000 in a year; includes non-cash benefits. | 10% |
| 194S | Virtual Digital Assets (Crypto) | TDS on consideration for transfer of virtual digital assets like crypto/NFTs. | No TDS if consideration ≤ ₹10,000 (others) / ₹50,000 (specified persons) in FY. | 1% |
| 194T | Payment to partners | Salary, remuneration, commission, bonus or interest paid to partners. | Effective from 01-04-2025; no deduction if yearly amount ≤ ₹20,000. | 10% |
| 195 | Payments to non-residents | TDS on interest, royalty, FTS, capital gains and other sums payable to non-residents. | Rate depends on nature of income (12.5%, 20%, 30%, 35% etc.) and DTAA relief. | 12.5–35% |
| 196A–196D | Units / bonds / GDR / FII | Income from units, bonds, GDRs and securities payable to non-residents/FIIs/specified funds. | Rates vary: 10%, 12.5%, 20% or 10% (specified fund) as per section & category. | 10–20% |
No matching result. Try searching by section number (e.g. “194C”) or by keyword like “rent”, “salary”, “crypto”.
Note: This table is a quick reference based on the Income-tax Act provisions for FY 2024–25 (AY 2025–26). Always consider surcharge, cess, DTAA and latest amendments where applicable.
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For FY 2024–25 · Resident payees (standard rates)
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TDS Tools for Deductors
Quick utilities to check threshold, compute late fee & interest, and find the right TDS rate.
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234E: ₹200 per day (capped at TDS amount).
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Introduction
Tax Deducted at Source (TDS) has become an integral part of India’s tax administration system. It works on a simple idea: collect tax at the time of making a payment, so that revenue reaches the Government throughout the year rather than only at the time of filing returns. For businesses, professionals, and even individuals, TDS is not just a compliance requirement—it is a responsibility that ensures transparency and accountability in financial transactions.
Over time, the TDS framework has expanded to cover almost every significant payment made in the ordinary course of business. Salary, interest, rent, professional services, contractual payments, purchase of goods, dividends, digital transactions, online gaming, and even virtual digital assets now fall within the TDS net. This wide coverage means that a correct understanding of each TDS section is essential to avoid interest, penalties, and disallowances.
The purpose of this compilation is to present a clear and consolidated view of all TDS sections, along with their applicability, exceptions, and rates, in a single structured format. Whether you are a company deductor, a tax practitioner, or a learner preparing for professional exams, this table serves as a ready reference for accurate compliance during FY 2024–25 (AY 2025–26).
| Section No. | Particular | Description | Any Exception / Notes | Percentage (%) |
|---|---|---|---|---|
| 192 | Salary | TDS on salary paid to employees (resident or non-resident) | Deducted at average rate based on applicable slab on estimated annual income | Normal slab rate |
| 192A | PF Withdrawal (Taxable) | TDS on payment of accumulated balance of recognised PF, when taxable | Applicable if conditions of exemption not satisfied / service period less than minimum | 10 |
| 193(a) | Interest on Securities – Local Authority/Corporation | Interest on debentures or securities of local authority/corporation under Central/State/Provincial Act | Payee resident; thresholds as per rules | 10 |
| 193(b) | Interest – Listed Debentures | Interest on listed company debentures | TDS not required if notified exemption/limit applies | 10 |
| 193(c) | Interest – Govt. Securities | Interest on 8%, 7.75% & Floating Rate Savings Bonds or notified securities | Certain notified exemptions/thresholds may apply | 10 |
| 193(d) | Interest – Other Securities | Interest on any other security | Standard rate for resident recipients | 10 |
| 194 | Dividend | Dividend paid by Indian company to resident shareholder | Exemption for small amounts in certain cases (e.g. ≤ ₹5,000 via ECS) | 10 |
| 194A | Interest (Other than Securities) | Bank/NBFC/company/co-op interest to residents | Threshold limits for bank/post office etc.; higher rate if no PAN | 10 |
| 194B | Lottery / Puzzle / Gambling Winnings | Winnings from lotteries, crossword puzzles, card games, betting etc. | For both residents and non-residents; threshold as per Act | 30 |
| 194BA | Online Games Winnings | Winnings from any online game | TDS on net winning as per rule, irrespective of withdrawal structure | 30 |
| 194BB | Horse Race Winnings | Income from horse race winnings | Applies to bookmaker / licensee payments | 30 |
| 194C (Ind/HUF) | Contractor – Individual/HUF | Payment to resident contractor / sub-contractor | Threshold per contract / per year applies | 1 |
| 194C (Others) | Contractor – Others | Payment to resident contractor (other than individual/HUF) | Threshold per contract / per year applies | 2 |
| 194D (Resident) | Insurance Commission – Resident | Commission or reward to resident for insurance business | For residents: 5% | 5 |
| 194D (Company payee) | Insurance Commission – Company | Commission to domestic company (as per separate table) | For domestic company: 10% | 10 |
| 194DA | Life Insurance Payout | TDS on income component of maturity/surrender of life insurance policies | TDS on income portion only, not entire payout | 2 |
| 194EE | NSS Deposits | Payment from National Savings Scheme (NSS) | Applicable to both resident & non-resident recipients | 10 |
| 194F | Repurchase of Units (MF/UTI) | Payment on repurchase of unit by Mutual Fund or UTI | Section not applicable from 01-10-2024 | 20 |
| 194G | Lottery Commission | Commission/remuneration for sale of lottery tickets | Applies to residents and non-residents | 2 |
| 194H | Commission or Brokerage | Commission/brokerage other than insurance or securities-specific | Threshold of ₹15,000 etc. applies | 2 |
| 194-I (a) | Rent – Plant & Machinery | Rent for plant, machinery, equipment | Threshold aggregate rent applies | 2 |
| 194-I (b) | Rent – Land/Building/Furniture | Rent for land, building, furniture or fittings | Threshold aggregate rent applies | 10 |
| 194-IA | Sale of Immovable Property | TDS on transfer of immovable property (other than agri land) | Threshold: Consideration > ₹50 lakh; buyer deducts | 1 |
| 194-IB | Rent by Non-Audited Individual/HUF | Rent paid by individual/HUF not liable to tax audit | Monthly rent ≥ ₹50,000 | 2 |
| 194-IC | JDA – Monetary Consideration | Monetary consideration paid under Joint Development Agreement | Landowner (individual/HUF etc.) receives consideration | 10 |
| 194J (Tech) | Fees for Technical Services | Technical/managerial/consultancy services (resident) | Lower 2% for technical services and call centre | 2 |
| 194J (Royalty – Film) | Royalty – Film Distribution | Royalty for sale/distribution/exhibition of cinematographic films | For payee engaged in film business | 2 |
| 194J (Others) | Professional Fees / Other Sums | Professional fees, non-technical royalty etc. | Standard higher rate | 10 |
| 194K | Income from Units (Resident) | Income in respect of units (MF etc.) payable to resident | Excludes income already exempt | 10 |
| 194LA | Compensation on Land Acquisition | Compensation on acquisition of immovable property (other than rural agricultural land) | Threshold as per section; exempt if payment to notified persons | 10 |
| 194LBA(1) | Business Trust – Interest/Rent to Resident Unitholders | Distribution of interest from SPV or rental income of REIT to resident unitholders | Business trust deducts TDS | 10 |
| 194LBA(2) – Resident | Payment u/s 10(23FC)(a)/(b) to non-resident/unlisted (different table) | See non-resident row | 5 / 10 | |
| 194LBA(3) | Business Trust – Income u/s 10(23FCA) to Non-Resident | Rental income from directly owned asset – non-resident unitholder | Higher rate | 30 / 35 |
| 194LBB (Resident) | Income from Investment Fund – Resident | Income from Category I/II AIF (other than exempt) | Pass-through regime with TDS | 10 |
| 194LBB (Non-resident) | Income from Investment Fund – Non-resident | Income from AIF (other than exempt) | Higher rate | 30 / 35 |
| 194LBC (Resident) | Securitisation Trust Income – Resident | Income from investments in securitisation trust | For residents | 10 |
| 194LBC (Non-resident) | Securitisation Trust Income – Non-resident | Income from securitisation trust | Higher rate | 30 / 35 |
| 194M | Payments by Non-Audited Ind/HUF | Commission, brokerage, contract/professional fees to resident by Individual/HUF not covered under 194C/H/J | Threshold: aggregate > ₹50 lakh in FY | 2 |
| 194N (Normal) | Cash Withdrawal > ₹1 Crore | Cash withdrawal from bank/co-op/post office above ₹1 crore | Threshold raised to ₹3 crore for co-op societies | 2 |
| 194N (Non-ITR) | Cash Withdrawal where ITR not filed | Cash withdrawal > ₹20 lakh where last 3 years’ ITR not filed | 2% (>₹20L) and 5% (>₹1 Cr) | 2 / 5 |
| 194O | E-commerce Operator | Payment/credit by e-commerce operator to e-commerce participant | Threshold for small sellers; GST not included in base if shown separately | 0.1 |
| 194P | Senior Citizen (75+) – Specified Bank | Bank deducts TDS on total income of resident senior citizen (≥75 yrs) having only pension + interest income | Bank computes tax as per slab; no ITR required for such assessee | As per slab |
| 194Q | Purchase of Goods | TDS on purchase of goods from resident exceeding ₹50 lakh in FY | Deduct on amount exceeding ₹50 lakh; overlaps with 206C(1H) handled via priority rules | 0.1 |
| 194R | Benefit/Perquisite in Business/Profession | TDS on benefits/perquisites given to resident arising from business or profession | Threshold ₹20,000; may apply on non-cash benefits as well | 10 |
| 194S | Virtual Digital Assets (Crypto, NFT etc.) | TDS on payment for transfer of Virtual Digital Asset (VDA) | No TDS if consideration ≤ ₹10,000 (others) / ₹50,000 (specified persons) | 1 |
| 194T (Resident Partners) | Payment to Partners – Firm/LLP | Salary, remuneration, commission, bonus or interest paid to partners | Effective 01-04-2025; No TDS if ≤ ₹20,000 aggregate per FY | 10 |
| 195 (NRI – Investment Income) | Investment Income – NRI | Income in respect of investments by NRI | DTAA can provide lower rate | 20 |
| 195 – LTCG u/s 115E | LTCG u/s 115E (NRI) | Long-term capital gains covered by 115E | DTAA override possible | 12.5 |
| 195 – LTCG u/s 112 / 112A | Long-term Capital Gains 112/112A | LTCG under 112(c)(iii) or 112A (>₹1,25,000) | Non-resident | 12.5 |
| 195 – STCG u/s 111A | Short-term Capital Gains 111A | STCG on equity/equity MF subject to STT | Non-resident investors | 20 |
| 195 – Other LTCG | Other Long-Term Capital Gains | LTCG not covered specifically in other clauses | Non-resident | 12.5 |
| 195 – Dividend (IFSC Unit) | Dividend from IFSC Unit | Dividend from unit in IFSC | Lower rate | 10 |
| 195 – Other Dividend | Other Dividend | Dividend to non-resident (other than IFSC unit dividend) | 20% or DTAA rate | 20 |
| 195 – Interest (Foreign Currency Loans) | Interest on Foreign Currency Loans | Interest by Govt/Indian concern on foreign currency borrowing (excluding 194LB/LC) | Non-resident | 20 |
| 195 – Royalty (Books/Software – Special) | Royalty on Books/Software u/s 115A proviso | Special category royalty for books/software | Non-resident | 20 |
| 195 – Other Royalty | Other Royalty | Royalty not covered in special category | Agreement must be approved or per industrial policy | 20 / 50 (old agreements) |
| 195 – FTS (Special Old Agreements) | Fees for Technical Services – Old | FTS under old pre-1976 agreements | Higher rate | 50 |
| 195 – FTS (Standard) | Fees for Technical Services – Standard | FTS as per 115A for approved agreements | 20 | |
| 195 – Any Other Income (Non-resident Co.) | Any Other Income – Non-resident Company | Income not specified above (e.g. business income where TDS applicable) | Subject to DTAA | 35 (non-domestic co.) / 30 (non-resident indiv.) |
| 196A | Income from Units to Non-resident | Income in respect of units (other than capital gains) payable to non-resident | Surcharge & cess extra as applicable | 20 |
| 196B – Income | Income from Units u/s 115AB | Income from units purchased in foreign currency | To offshore funds etc. | 10 |
| 196B – LTCG | LTCG on Units u/s 115AB | Long-term capital gain on transfer of such units | 12.5 | |
| 196C – Income | Income from Bonds/GDRs u/s 115AC | Interest/dividend on bonds/GDRs | Non-resident | 10 |
| 196C – LTCG | LTCG on Bonds/GDRs u/s 115AC | Long-term capital gain on transfer of such bonds/GDRs | 12.5 | |
| 196D(1) | FII – Securities Income (Non-CG) | Income (not being dividend or capital gain) of FII from securities | DTAA rate if lower; surcharge & cess extra | 20 |
| 196D(1A) | Specified Fund – Securities Income | Income from securities u/s 115AD(1)(a) payable to specified fund u/s 10(4D)(c) | No surcharge and cess | 10 |