Complete CBDT-notified TDS & TCS rate chart for Financial Year 2025-26 — covering all sections, threshold limits, No-PAN rates and quarterly due dates. Free to use, no login required.
Tax Deducted at Source, or TDS, is the mechanism under the Income Tax Act, 1961 by which tax is collected at the very point a payment is made — whether that is a salary, rent, interest on a bank deposit, or a contractor's invoice. If you are paying a vendor, employee, or landlord, the law may require you to deduct a percentage of that payment and deposit it with the government on their behalf.
For Financial Year 2025-26 (Assessment Year 2026-27), the Central Board of Direct Taxes (CBDT) has published the applicable TDS and TCS rates. This page presents that complete rate chart — including threshold limits, the higher rates for payees without a PAN, and all quarterly due dates for TDS/TCS payment and return filing.
Whether you are a salaried employee checking your salary TDS, a business owner processing vendor payments, or a Chartered Accountant looking up rates during a client consultation — this tool gives you accurate, up-to-date answers fast. And if you need it offline, you can download the full TDS rate chart PDF for FY 2025-26 from this page at no cost.
No tax expertise needed. Select your payment type, choose the payee category and get the answer in seconds.
Choose from salary, rent, interest, professional fees, VDA (crypto), e-commerce, and all other payment categories under the Income Tax Act for FY 2025-26.
Tell us whether you are paying a Company/Firm, an Individual/HUF, or someone without a PAN. Rates differ significantly between these three categories.
See the exact TDS/TCS percentage, the applicable Income Tax section, the threshold limit, and the higher No-PAN rate — clearly displayed in one place.
All rates as per the Income Tax Act, 1961. Use the tabs below to navigate TDS rates, TCS rates, quarterly due dates, and Form 15G/15H provisions.
| Section | Nature of Payment | Threshold (₹) | Co./Firm/Co-op (%) | Individual / HUF (%) | No PAN (%) |
|---|---|---|---|---|---|
| 192 | Salary | 2,50,000 | Slab Rate (Note 1) | 20% or Higher | |
| 194 | Dividend | 10,000 | 10% | 10% | 20% |
| Section 194A – Interest other than Interest on Securities | |||||
| 194A | Non-Banking Interest | 10,000 | 10% | 10% | 20% |
| 194A | Banks — Senior Citizen | 1,00,000 | 10% | 10% | 20% |
| 194A | Banks — Others | 50,000 | 10% | 10% | 20% |
| Section 194C – Payment to Contractors | |||||
| 194C | Contractor — Single Transaction (excl. Transporter) | 30,000 | 2% | 1% | 20% |
| 194C | Contractor — Aggregate in FY (excl. Transporter) | 1,00,000 | 2% | 1% | 20% |
| 194C | Transporter — Single Transaction (Note 2) | 30,000 | Nil | Nil | 20% |
| 194C | Transporter — Aggregate in FY (Note 2) | 1,00,000 | Nil | Nil | 20% |
| 194D | Insurance Commission | 20,000 | 5% | 5% | 20% |
| 194H | Commission / Brokerage | 20,000 | 2% | 2% | 20% |
| Section 194I – Rent | |||||
| 194I | Land and Building | 50,000/month | 10% | 10% | 20% |
| 194I | Plant / Machinery | 50,000/month | 2% | 2% | 20% |
| 194IA | Purchase of Immovable Property (Dastavej/Stamp Duty > ₹50L) | 50,00,000 | 1% | 1% | 20% |
| 194IB | Rent by Individual / HUF (Non-Audit Cases) | 50,000/month | 2% | 2% | 20% |
| 194IC | Consideration to Landowners under Development Agreement | No Limit | 10% | 10% | 20% |
| Section 194J – Professional / Technical Fees | |||||
| 194J | Payment to Directors (other than salary) | No Limit | 10% | 10% | 20% |
| 194J | Payment to Call Centres | 50,000 | 2% | 2% | 20% |
| 194J | Technical Services | 50,000 | 2% | 2% | 20% |
| 194J | Professional Fees / Royalty / Software / Others | 50,000 | 10% | 10% | 20% |
| 194M | Contract / Commission / Professional — Indiv/HUF Non-Audit | 50,00,000 | 2% | 2% | 20% |
| Section 194N – TDS on Cash Withdrawals | |||||
| 194N | Returns Filed — Above ₹1 Cr (Co-op Society: ₹3 Cr) | 1/3 Crore | 2% | 2% | 20% |
| 194N | Returns NOT Filed — ₹20 Lakhs to ₹1 Crore | 20,00,000 | 2% | 2% | 20% |
| 194N | Returns NOT Filed — Above ₹1 Crore | 1,00,00,000 | 5% | 5% | 20% |
| 194O | E-Commerce Participants | 5,00,000 | 0.1% | 0.1% | 5% |
| 194Q | Purchase of Goods (Buyer Turnover > ₹10 Crore) | 50,00,000 | 0.1% | 0.1% | 5% |
| 194R | Benefit or Perquisite of a Business / Profession | 20,000 | 10% | 10% | 20% |
| Section 194S – TDS on Virtual Digital Assets (VDA / Crypto) | |||||
| 194S | Indiv/HUF with no PGBP income OR T/O < ₹1Cr / ₹50L | 50,000 | 1% | 1% | 20% |
| 194S | Other Payers | 10,000 | 1% | 1% | 20% |
| 194T | Payment by Firm / LLP to Partners (Interest / Remuneration) | 20,000 | 10% | 10% | 20% |
| Section | Nature of Transaction | Threshold (₹) | Co./Firm/Co-op (%) | Individual / HUF (%) | No PAN (%) |
|---|---|---|---|---|---|
| 206C(1) | Scrap | No Limit | 1% | 1% | 5% |
| 206C(1F) | Sale of Motor Vehicle | 10,00,000 | 1% | 1% | 5% |
| 206C(1F) | Sale of Luxury Goods | 10,00,000 | 1% | 1% | 5% |
| 206C(1G) | Foreign Remittance for Education — Not from Education Loan | 10,00,000 | 5% | 5% | 5% |
| 206C(1G) | Foreign Remittance for Education — Out of Education Loan | — | TCS Not Applicable | ||
| 206C(1G) | Overseas Tour Package / Other Foreign Remittance | No Limit | 20% | 20% | 20% |
| Section | Nature of Income | Who Can Submit | Condition |
|---|---|---|---|
| 197A | Interest Income | Other than Company or Firm 15H: Age 60+ (Senior Citizen) 15G: Below 60 years / HUF | Only if Estimated Total Income for the year is NIL (i.e., no tax liability) |
| 197A | Rent Income | ||
| 197A | Dividend Income | ||
| 197A | Insurance Commission |
* All rates are for FY 2025-26 (AY 2026-27) as per Income Tax Act, 1961. Surcharge and Health & Education Cess (4%) may apply in addition to the base TDS rate.
From first-time taxpayers to senior Chartered Accountants — this resource is built for every person who deals with TDS in India.
Verify whether your employer is deducting the correct TDS from your monthly salary. Cross-check against the current slab rates for FY 2025-26 and ensure your Form 26AS reflects accurate deductions.
Look up TDS/TCS rates across multiple sections during audits, client consultations, or quarterly return filings — without opening the statute book every time. Built for speed and accuracy.
Ensure you are deducting the correct amount on vendor payments, contractor invoices, rent, and professional fees. Avoid penalties, interest, and late filing consequences.
New to income tax? Every rate on this page is explained in plain language. No jargon, no confusion. Understand what is being deducted from your payments and why.
The most complete, accurate, and easy-to-use TDS/TCS reference tool for India — updated for FY 2025-26.
Download the complete TDS & TCS rate chart for FY 2025-26 as a printable PDF. No email required, no signup, no cost.
CBDT-notified rates reflecting the latest Finance Act provisions for AY 2026-27. We update as soon as changes are announced.
One resource for TDS rates, TCS rates, quarterly filing dates, penalty details, and Form 15G/15H provisions.
Fully responsive on any device. Check rates on your phone during a client meeting or while processing payments on the go.
No data collected. No account. No subscription. Open the page and get your answer — that is it.
Technical rates explained in simple terms so every taxpayer — not just tax professionals — can understand TDS obligations.
Answers to genuine questions asked by taxpayers, business owners, and professionals about TDS for FY 2025-26 (AY 2026-27).
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