Understanding the applicable TDS Rate Chart FY 2025-26 rates is crucial for both individuals and businesses to ensure compliance with the Income Tax Act. The Finance Act 2025 has brought some important updates for the financial year 2025–26 (Assessment Year 2026–27). Here’s the comprehensive TDS rate chart for your reference.
✅ Complete TDS Rate Chart FY 2025-26 (AY 2026-27)
| Section | Nature of Payment | Threshold Limit | TDS Rate | Notes |
| 192 | Salary | As per income slab | Slab rates | Deducted monthly by employer |
| 192A | EPF Premature Withdrawal | ₹50,000 | 10% | Applicable if taxable |
| 193 | Interest on Securities | ₹10,000 | 10% | Includes debentures, government securities |
| 194 | Dividend | ₹10,000 | 10% | Domestic companies |
| 194A | Interest (other than securities) | ₹50,000 (others); ₹1,00,000 (senior citizens) | 10% | Banks, post offices, co-operative societies |
| 194B | Lottery Winnings | ₹10,000 (single transaction) | 30% | – |
| 194BB | Horse Race Winnings | ₹10,000 (single transaction) | 30% | – |
| 194C | Contractor Payments | ₹30,000 (single); ₹1,00,000 (aggregate) | 1% (Ind/HUF); 2% (Others) | – |
| 194D | Insurance Commission | ₹20,000 | 5% | – |
| 194DA | Life Insurance Policy | ₹1,00,000 | 2% | – |
| 194G | Commission on Lottery Tickets | ₹20,000 | 2% | – |
| 194H | Commission/Brokerage | ₹20,000 | 2% | – |
| 194-I(a) | Rent – Land/Building/Furniture | ₹2,40,000/year | 10% | – |
| 194-I(b) | Rent – Plant & Machinery | ₹2,40,000/year | 2% | – |
| 194-IA | Property Transfer | ₹50,00,000 | 1% | – |
| 194-IB | Rent by Individual/HUF (not under audit) | ₹50,000/month | 5% | – |
| 194-IC | Joint Development Agreement | No limit | 10% | – |
| 194J | Professional/Technical Fees | ₹30,000 | 10% (other fees); 2% (technical services) | – |
| 194-IA | Property Transfer | ₹50,00,000 | 1% | – |
| 194M | Certain Payments by Individuals/HUF | ₹50,00,000 | 2% | – |
| 194N | Cash Withdrawal | ₹1,00,00,000 | 2% | 5% if ITR not filed for last 3 years |
| 194Q | Purchase of Goods | ₹50,00,000 | 0.1% | – |
| 194R | Business Perquisites | ₹20,000 | 10% | – |
| 194S | Virtual Digital Assets | ₹50,000 (specified); ₹10,000 (others) | 1% | – |
📝 Key Notes on TDS Rate Chart FY 2025-26
1. No PAN Provided?
TDS is deducted at the higher of:
- 2× the specified rate
- 20%
- Applicable regular rate
2. Form 15G/15H:
Submit these forms to banks/post offices to avoid TDS on interest income, if eligible under tax slabs.
3. Higher TDS on Non-Filers:
If ITR is not filed for the last 3 years and total TDS exceeds ₹50,000/year, a higher TDS rate applies under Section 206AB.
Conclusion
Being up to date with TDS Rate Chart FY 2025-26 helps you stay compliant and avoid unnecessary deductions. Bookmark this TDS chart for FY 2025-26 and share it with your peers and clients.