Income Tax
TDS FOR FY 2026-2027
CA.(Dr).Lalit Raithatha
18 May 2026
1 min read
| Section | Nature of Payment | Threshold (₹) | TDS Rate | No PAN Rate |
|---|---|---|---|---|
| 392 (old: 192) |
Salary | Basic exemption limit | As per slab | 30% |
| 393 Tbl-1(5)(ii) (old: 194A) |
Interest — Banks / Post Office | ₹50,000 (₹1,00,000 for senior citizens) | 10% | 20% |
| 393 Tbl-1(5)(iii) (old: 194A) |
Interest — Others | ₹10,000 | 10% | 20% |
| 393 Tbl-1(6)(i) (old: 194C) |
Contractor — Individual / HUF | ₹30,000 (single) / ₹1,00,000 (annual) | 1% | 20% |
| 393 Tbl-1(6)(i) (old: 194C) |
Contractor — Company / Firm | ₹30,000 (single) / ₹1,00,000 (annual) | 2% | 20% |
| 393 Tbl-1(1)(ii) (old: 194H) |
Commission / Brokerage | ₹20,000 | 2% | 20% |
| 393 Tbl-1(2)(ii) (old: 194I(a)) |
Rent — Plant & Machinery | ₹50,000 / month | 2% | 20% |
| 393 Tbl-1(2)(ii) (old: 194I(b)) |
Rent — Land / Building / Furniture | ₹50,000 / month | 10% | 20% |
| 393 Tbl-1(3)(i) (old: 194IA) |
Purchase of Immovable Property | ₹50,00,000 | 1% | 20% |
| 393 Tbl-1(2)(i) (old: 194IB) |
Rent paid by Individual / HUF (tenant) | ₹50,000 / month | 2% | 20% |
| 393 Tbl-1(6)(iii) (old: 194J(a)) |
Technical Services / Call Centre | ₹50,000 | 2% | 20% |
| 393 Tbl-1(6)(iii) (old: 194J(b)) |
Professional / Other Services | ₹50,000 | 10% | 20% |
| 393 Tbl-1(8)(ii) (old: 194Q) |
Purchase of Goods | ₹50,00,000 | 0.1% | 5% |
| 393 Tbl-1(8)(iv) (old: 194R) |
Perquisites / Benefits (business) | ₹20,000 | 10% | 20% |
| 393 Tbl-1(8)(vi) (old: 194S) |
Virtual Digital Assets (Crypto) | ₹50,000 (specified) / ₹10,000 (others) | 1% | 20% |
| 393 Tbl-3(7) (old: 194T) |
Payments by Firms to Partners (salary, remuneration, commission, bonus, interest) | ₹20,000 | 10% | 20% |
Section references per Income Tax Act, 2025 (effective 1 April 2026). Old IT Act 1961 section numbers shown in parentheses. Rates are for resident individuals/HUF. Higher TDS under Sec 397(2) may apply where PAN is not furnished.
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