TDS rate finder
Look up common TDS sections, thresholds and rates for FY 2025-26, then work out the TDS on a payment.
TDS to deduct
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Pick the section, enter the amount, then press Calculate TDS.
- The TDS to deduct at the right rate
- The net amount to pay the payee
- The threshold and no-PAN rule for that section
All TDS sections
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Showing 20 of 20 sections. FY 2025-26, unverified.
| Section | Nature of payment | Threshold | Ind. / HUF | Others | No PAN | Use in helper |
|---|---|---|---|---|---|---|
| 192New Act: TODO(verify) | Salary | When estimated taxable salary exceeds the basic exemption limit of the chosen regime | Slab rates (average rate for the year) | Varies | Higher of average rate or 20% | |
| 193New Act: TODO(verify) | Interest on securities (debentures, bonds)Form 15G/15H may apply. | ₹10,000 a year for certain debentures paid to resident individuals/HUF (VERIFY) | 10% | 10% | Higher of normal rate or 20% | |
| 194New Act: TODO(verify) | DividendForm 15G/15H may apply. | ₹10,000 a year per shareholder | 10% | 10% | Higher of normal rate or 20% | |
| 194ANew Act: TODO(verify) | Interest other than on securities (FD, RD, deposits, loans)Form 15G/15H may apply. | Bank, co-op bank, post office: ₹50,000 a year (₹1,00,000 for senior citizens). Others: ₹10,000 a year | 10% | 10% | Higher of normal rate or 20% | |
| 194BNew Act: TODO(verify) | Winnings from lottery, crossword puzzle, card games, etc.Online games are covered by 194BA (30%, no threshold). | More than ₹10,000 in a single transaction | 30% | 30% | 30% | |
| 194CNew Act: TODO(verify) | Payments to contractors and sub-contractorsTransporters owning up to 10 goods carriages who give PAN and a declaration: nil. | ₹30,000 single payment or ₹1,00,000 total in the year | 1% | 2% | Higher of normal rate or 20% | |
| 194DNew Act: TODO(verify) | Insurance commission | ₹20,000 a year | 2%2% (payees other than companies), 10% (companies) | 2% | Higher of normal rate or 20% | |
| 194HNew Act: TODO(verify) | Commission or brokerage | ₹20,000 a year | 2% | 2% | Higher of normal rate or 20% | |
| 194I(a)New Act: TODO(verify) | Rent for plant, machinery or equipment | ₹50,000 a month or part of a month | 2% | 2% | Higher of normal rate or 20% | |
| 194I(b)New Act: TODO(verify) | Rent for land, building or furniture | ₹50,000 a month or part of a month | 10% | 10% | Higher of normal rate or 20% | |
| 194IANew Act: TODO(verify) | Purchase of immovable property (other than agricultural land)Buyer deducts on the full consideration and files Form 26QB. | Consideration (or stamp duty value) of ₹50 lakh or more | 1% | 1% | Higher of normal rate or 20% | |
| 194IBNew Act: TODO(verify) | Rent paid by individuals/HUF not covered by 194I (no tax audit)Deducted once a year (or at the end of tenancy) and filed in Form 26QC. | ₹50,000 a month or part of a month | 2% | 2% | Higher of normal rate or 20% | |
| 194J(a)New Act: TODO(verify) | Fees for technical services, call centre, certain film royalty | ₹50,000 a year | 2% | 2% | Higher of normal rate or 20% | |
| 194J(b)New Act: TODO(verify) | Professional fees, other royalty, non-compete fees, director fees | ₹50,000 a year (no threshold for director fees) | 10% | 10% | Higher of normal rate or 20% | |
| 194NNew Act: TODO(verify) | Cash withdrawal from bank, co-op bank or post office | Above ₹1 crore a year (₹3 crore for co-operative societies). Lower limit of ₹20 lakh if no ITR filed for the last 3 years | 2%2% above the limit (5% above ₹1 crore for non-filers) | 2% | Higher of normal rate or 20% | |
| 194ONew Act: TODO(verify) | E-commerce operator paying e-commerce participants | No TDS for individual/HUF sellers with PAN/Aadhaar up to ₹5 lakh a year | 0.1% | 0.1% | 5% | |
| 194QNew Act: TODO(verify) | Purchase of goods (buyer turnover above ₹10 crore) | On purchases from one seller above ₹50 lakh a year | 0.1% | 0.1% | 5% | |
| 194SNew Act: TODO(verify) | Transfer of virtual digital assets (crypto) | ₹50,000 a year for specified persons, ₹10,000 for others | 1% | 1% | Higher of normal rate or 20% | |
| 194TNew Act: TODO(verify) | Salary, commission, interest, etc. paid by a firm to its partnersNew from 1 Apr 2025. VERIFY. | ₹20,000 a year | 10% | 10% | Higher of normal rate or 20% | |
| 195New Act: TODO(verify) | Payments to non-residents (interest, royalty, fees, other sums)Treaty rate needs a Tax Residency Certificate and Form 10F. Forms 15CA/15CB may apply. | No threshold | Rates in force under the Act or the tax treaty (DTAA), whichever is lower, plus surcharge and cess | Varies | Higher of normal rate or 20%, with exceptions if the non-resident gives specified documents |
No PAN (s.206AA): TDS at the higher of the normal rate or 20% (5% for 194O and 194Q). The higher rate for non-filers (s.206AB) was reportedly removed from 1 Apr 2025. VERIFY.
Using this table
TDS (tax deducted at source) is deducted by the payer when a payment crosses the threshold for its section. The rate can depend on whether the payee is an individual or HUF, or a firm or company. Surcharge and cess are not included here.
Thresholds work differently by section: some apply per payment, some to the total for the year and some per month. For payments to non-residents (section 195), the rate depends on the type of income and any tax treaty, so get it checked.
Official TDS rates and forms:incometax.gov.in.
Frequently asked questions
What happens if the payee does not give a PAN?
Under section 206AA, TDS is deducted at the higher of the normal rate or 20%. For e-commerce payments (194O) and purchase of goods (194Q) the higher rate is 5%. The payee also cannot see the credit properly in Form 26AS.
Will these section numbers change?
Yes. The Income-tax Act, 2025 replaces the 1961 Act from 1 April 2026 and renumbers the TDS provisions. This table shows the FY 2025-26 sections. New-Act equivalents are still to be confirmed.
Can I avoid TDS on my fixed deposit interest?
If your total income is below the taxable limit, you can give Form 15G (or Form 15H if you are 60 or older) to the bank so it does not deduct TDS on interest. Giving a false declaration is an offence.
When is TDS paid and filed?
Tax deducted is generally deposited by the 7th of the next month (30 April for March), and quarterly TDS returns are filed in Form 24Q, 26Q or 27Q. Property purchases and certain rent payments use Form 26QB or 26QC instead.
Get this filed for you
Send a message on WhatsApp or call. You will get a clear list of what is needed and a quote before any work starts.