Tax Deduction & Collection Rates
Financial Year: 2025-26 | Assessment Year: 2026-27
TDS Rates
| Section | Payment Type | Threshold (₹) | Individual/HUF (%) | Others (%) |
|---|---|---|---|---|
| 192 | Salaries | – | Slab Rate | Slab Rate |
| 192A | Early EPF Withdrawal | 50,000 | 10 | – |
| 193 | Interest on Securities | 10,000 | 10 | 10 |
| 194 | Dividends | 10,000 | 10 | 10 |
| 194A | Bank Interest | 50,000 | 10 | 10 |
| 194A | Bank Interest (Senior Citizens) | 1,00,000 | 10 | 10 |
| 194A | Other Interest | 10,000 | 10 | 10 |
| 194B | Lottery Winnings | 10,000 | 30 | 30 |
| 194BA | Online Game Winnings | – | 30 | 30 |
| 194BB | Horse Race Winnings | 10,000 | 30 | 30 |
| 194C | Contractor (Single Transaction) | 30,000 | 1 | 2 |
| 194C | Contractor (Annual) | 1,00,000 | 1 | 2 |
| 194C | Transporter (44AE with PAN) | – | – | – |
| 194D | Insurance Commission | 20,000 | 2 | 10 |
| 194DA | Life Insurance Payout | 1,00,000 | 2 | 2 |
| 194EE | National Savings Scheme | 2,500 | 10 | 10 |
| 194F | Repurchase Units by MFs | – | – | – |
| 194G | Lottery Commission | 20,000 | 2 | 2 |
| 194H | Commission/Brokerage | 20,000 | 2 | 2 |
| 194I(a) | Rent (Plant & Machinery) | 50,000/month | 2 | 2 |
| 194I(b) | Rent (Land/Building/Furniture) | 50,000/month | 10 | 10 |
| 194IA | Immovable Property Transfer | 50,00,000 | 1 | 1 |
| 194IB | Rent by Individual/HUF | 50,000/month | 2 | 2 |
| 194IC | Joint Development Agreement | – | 10 | 10 |
| 194J(a) | Technical Fees/Call Centre/Royalty | 50,000 | 2 | 2 |
| 194J(b) | Professional Fees | 50,000 | 10 | 10 |
| 194K | Mutual Fund Dividends | 10,000 | 10 | 10 |
| 194LA | Property Compensation | 5,00,000 | 10 | 10 |
| 194LB | Infra Debt Fund Interest (Non-resident) | – | 5 | 5 |
| 194LBA | Business Trust Units Income | – | 10 | 10 |
| 194LBB | Investment Fund Income | – | 10 (Residents), 30 (Non-residents) | 10 (Residents), 40 (Non-residents) |
| 194LBC | Securitization Trust Income | – | 10 (Residents), 40 (Non-residents) | 10 (Residents), 40 (Non-residents) |
| 194LD | Bond/Govt. Securities Interest | – | 5 | 5 |
| 194M | Contracts/Brokerage by Indv/HUF | 50,00,000 | 2 | 2 |
| 194N | Cash Withdrawal (>₹1 Cr) | 1,00,00,000 | 2 | 2 |
| 194N | Cash Withdrawal (Non-filers, ₹20 Lakh - ₹1 Cr) | 20,00,000 | 2 | 2 |
| 194N | Cash Withdrawal (Non-filers, >₹1 Cr) | 1,00,00,000 | 5 | 5 |
| 194O | E-commerce Transactions | 5,00,000 | 0.1 | 0.1 |
| 194P | Senior Citizen (>75 yrs, Salary & Interest) | – | Slab Rate | – |
| 194Q | Goods Purchase (>₹50 Lakh) | 50,00,000 | 0.1 | 0.1 |
| 194R | Business Benefits/Perquisites | 20,000 | 10 | 10 |
| 194S | Virtual Digital Asset Transfer (Non-specified) | 10,000 | 1 | 1 |
| 194S | Virtual Digital Asset Transfer (Specified) | 50,000 | 1 | 1 |
| 194SP | Virtual Digital Asset (Payment in Kind) | 10,000 | 1 | 1 |
| 194T | Partnership Firm Payments to Partners | 20,000 | 10 | 10 |
Note: Without PAN, TDS rate is 20%.
Foreign TDS Rates
| Section | Payment Type | Threshold (₹) | Individual/HUF (%) | Others (%) |
|---|---|---|---|---|
| 192A | EPF Payment | 30,000 | 10 | 10 |
| 194E | Non-resident Sportsman/Sports Assn. | – | 20 | 20 |
| 194LB | Infra Debt Fund Interest | – | 5 | 5 |
| 194LBA(a) | Business Trust Income [10(23FC)(a)] | – | 5 | 5 |
| 194LBA(b) | Business Trust Income [10(23FC)(b)] | – | 10 | 10 |
| 194LBA(c) | Business Trust Income [10(23FCA)] | – | 30 | 30 |
| 194LBB | Investment Fund Income | – | 30 | 40 |
| 194LBC | Securitization Trust Income | – | 30 | 40 |
| 194LC | Interest from Specified Company | – | 5 | 5 |
| 194LD | Bond/Govt. Securities Interest | – | 5 | 5 |
| 194N | Cash Payments | – | 2 | 2 |
| 194NF | Cash Payments to Non-filers | – | 1 | 1 |
| 195(a) | Non-resident Investment Income | – | 20 | 20 |
| 195(b) | Long-term Capital Gains (115E) | – | 12.5 | 12.5 |
| 195(c) | Long-term Capital Gains (112(1)(c)(iii)) | – | 12.5 | 12.5 |
| 195(d) | Long-term Capital Gains (112A) | – | 12.5 | 12.5 |
| 195(e) | Short-term Capital Gains (111A) | – | 20 | 20 |
| 195(f) | Other Long-term Capital Gains | – | 12.5 | 12.5 |
| 195(g) | Interest by Govt./Indian Concern | – | 20 | 20 |
| 195(h) | Royalty (Copyright/Software) | – | 20 | 20 |
| 195(i) | Other Royalty | – | 20 | 20 |
| 195(j) | Technical Service Fees | – | 20 | 20 |
| 195(k) | Other Income | – | 30 | 30 |
| 196A | Foreign Co. Mutual Fund Units | – | 20 | 20 |
| 196B | Offshore Fund Units | – | 12.5 | 12.5 |
| 196C | Foreign Currency Bonds Income | – | 12.5 | 12.5 |
| 196D | FII Securities Income | – | 20 | 20 |
| 196DA | Specified Fund Securities Income | – | 10 | 10 |
Note: Without PAN, TDS rate is 20% if higher than specified rate. For 194LC, rate is 4% for listed bonds in IFSC or 9% for bonds issued after 01-04-2023.
TCS Rates
Collection Codes under section 206C
| Code | Collection Type | Rate (%) |
|---|---|---|
| A | Alcoholic Liquor & Tendu Leaves | 1 |
| B | Timber (Forest Lease) | 2 |
| C | Timber (Other Mode) | 2 |
| D | Other Forest Produce | 2 |
| E | Scrap | 1 |
| F | Parking Lot | 2 |
| G | Toll Plaza | 2 |
| H | Mining & Quarrying | 2 |
| I | Tendu Leaves | 5 |
| J | Minerals | 1 |
| K | Bullion & Jewellery | 1 |
| L | Motor Vehicle Sale (>₹10 Lakh) | 1 |
| M | Cash Sale of Goods (Excl. Bullion) | 1 |
| N | Services (Excl. Ch-XVII-B) | 1 |
| O | Tour Package | 5 |
| P | LRS – Educational Loan (Removed 01/04/2025) | 0 |
| Q | LRS (Other Purposes, >₹10 Lakh) | 5 |
| R | Sale of Goods (Removed 01/04/2025) | 0 |
| T | LRS (Education/Medical) | 5 |
Note: Without PAN, TCS rate is double the specified rate or 5%, whichever is higher.
Click to download the TDS & TCS Rate Chart FY:2025-26 AY: 2026-27
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