TDS Rate Finder
Vijay R Singh & Co · Chartered Accountants
TDS Rate Finder FY 2025-26 — Section-wise TDS Rates and Threshold Limits
Search all 42 TDS sections — rate, threshold and payer rules — updated for the Budget 2025 and 2026 changes.
42 Sections · FY 2025-26 (AY 2026-27)
Note: Rates below are under the Income-tax Act, 1961 (returns up to FY 2025-26). From FY 2026-27, TDS moves to Sections 392–394 of the Income-tax Act, 2025 — a side-by-side old-vs-new version of this finder is coming.
TDS under the Income-tax Act 2025 — the new map
| Income-tax Act, 1961 | Income-tax Act, 2025 | Provision |
|---|---|---|
| Section 192 (salary) | Section 392 | TDS on salary |
| Sections 194 to 194T | Section 393(1) Table | All resident payments — consolidated into 8 heads |
| Section 195 | Section 393 (non-resident table) | Payments to non-residents |
| Section 197 | Section 395 | Lower / nil deduction certificate |
| Section 206C (TCS) | Section 394 | Tax collection at source, incl. LRS |
Verified against the Income-tax Act, 2025 (as amended by the Finance Act, 2026). The 2025 Act applies from tax year 2026-27; the 1961 Act governs returns up to FY 2025-26.
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What is the TDS rate for contractor payments under Section 194C?
1% when the payee is an individual or HUF, 2% for other payees - once a single payment exceeds Rs 30,000 or aggregate payments exceed Rs 1,00,000 in the year.
What is the TDS rate on professional fees under Section 194J?
10% for professional fees and royalty, and 2% for fees for technical services and call-centre payments - above the Rs 50,000 annual threshold (FY 2025-26).
By when must TDS be deposited?
By the 7th of the following month - except TDS for March, which is due by 30 April. Late deposit attracts interest at 1.5% per month under Section 201(1A).