TDS RATE CHART – FY 2026–27 (Old act Vs New Act Sections and codes)
TDS Sections are changed under New Income Tax Act 2025, here is detailed rate chart with Old act section and new sections.
Watch below video to know how to pay TDS/TCS online as per new income tax act 2025
Payment to Residents
Nature of Payment
Old Section
New Section (2025 Act)
Threshold
Rate
Salary
192
392(1)
Basic exemption
Slab
EPF Withdrawal
192A
392(7)
₹50,000
10%
Interest on Securities
193
393(1) Table Sl. 5(i)
₹10,000
10%
Dividend
194
393(1) Table Sl. 7
₹10,000 (Individual)
10%
Interest (Senior Citizen)
194A
393(1) Table 5(ii)(D)(a)
₹1,00,000
10%
Interest (Others)
194A
393(1) Table 5(ii)(D)(b)
₹50,000
10%
Insurance Commission
194D
393(1) Table 1(i)
₹20,000
2% / 10%
Commission/Brokerage
194H
393(1) Table 1(ii)
₹20,000
2%
Rent (General)
194I
393(1) Table 2(i)
₹50,000
2%
Rent (Machinery)
194I
393(1) Table 2(ii)(D)(a)
₹50,000
2%
Rent (Land/Building)
194I
393(1) Table 2(ii)(D)(b)
₹50,000
10%
Purchase of Immovable Property
194-IA
393(1) Table 3(i)
₹50 lakh
1%
Compensation on Acquisition
194LA
393(1) Table 3(ii)
₹5 lakh
10%
Mutual Fund Income
194K
393(1) Table 4(i)
₹10,000
10%
Business Trust Income (Interest/Dividend/Rent)
194LBA
393(1) Table 4(ii)
Nil
10%
Investment Fund Income
194LBB
393(1) Table 4(iii)
Nil
10%
Securitisation Trust Income
194LBC
393(1) Table 4(iv)
Nil
10%
CONTRACT / PROFESSIONAL / BUSINESS PAYMENTS
Nature
Old Section
New Section
Threshold
Rate
Contractor (Individual/HUF)
194C
393(1) Table 6(i)(D)(a)
₹30,000 / ₹1 lakh
1%
Contractor (Others)
194C
393(1) Table 6(i)(D)(b)
₹30,000 / ₹1 lakh
2%
Individual/HUF paying Contractor/Professional
194M
393(1) Table 6(ii)
₹50 lakh
2%
Technical Services / Royalty
194J
393(1) Table 6(iii)(D)(a)
₹50,000
2%
Professional Services
194J
393(1) Table 6(iii)(D)(b)
₹50,000
10%
Director Remuneration
194J
393(1) Table 6(iii)(D)(b)
No limit
10%
SPECIAL TRANSACTIONS
Nature
Old Section
New Section
Threshold
Rate
Purchase of Goods
194Q
393(1) Table 8(ii)
₹50 lakh
0.10%
Benefit/Perquisite (Business/Profession)
194R
393(1) Table 8(iv)
₹20,000
10%
E-commerce Operator
194O
393(1) Table 8(v)
₹5 lakh (Ind/HUF)
0.10%
Virtual Digital Assets (Non-Individual)
194S
393(1) Table 8(vi)
₹10,000
1%
VDA (Individual/HUF)
194S
393(1) Table 8(vi)
₹50,000
1%
Life Insurance (Taxable Portion)
194DA
393(1) Table 8(i)
₹1,00,000
2%
NON-RESIDENT PAYMENTS
Nature
Old Section
New Section
Rate
General Payment to Non-resident
195
393(2)
As per Act/DTAA
Interest on Foreign Loan
194LC
393(2) Table 2
5%
Infra Debt Fund
194LB
393(2) Table 5
5%
Rupee Bonds (IFSC pre-2023)
194LC
393(2) Table 4E(a)
4%
Rupee Bonds (post-2023)
194LC
393(2) Table 4E(b)
9%
Investment Fund Income
194LBB
393(2) Table 8
10% / 30%
Securitisation Trust
194LBC
393(2) Table 9
10% / 30%
Mutual Fund Units
196A
393(2) Table 10
20%
Units (Sec 208)
196A
393(2) Table 11
10%
LTCG (Units)
196A
393(2) Table 12
12.5%
Bonds / GDR Interest
196C
393(2) Table 13
10%
LTCG (Bonds/GDR)
196C
393(2) Table 14
12.5%
Securities Income
196D
393(2) Table 15
20%
WINNINGS / SPECIAL HIGH RATE TDS
Nature
Old Section
New Section
Threshold
Rate
Lottery / Puzzle
194B
393(3) Table 1
₹10,000
30%
Online Gaming
194BA
393(3) Table 2
No limit
30%
Horse Race
194BB
393(3) Table 3
₹10,000
30%
Lottery Commission
194G
393(3) Table 4
₹20,000
2%
TDS on CASH WITHDRAWAL
Nature
Old Section
New Section
Threshold
Rate
Cash Withdrawal (Co-op Society)
194N
393(3) Table 5D(a)
₹3 crore
2%
Cash Withdrawal (Others)
194N
393(3) Table 5D(b)
₹1 crore
2%
Section 397 – PAN Not Furnished
TDS = Higher of:
Applicable rate
20%
The contents of this article are for general informational purposes only and are intended to provide quick access to tax rate information. Readers are advised to verify the provisions with the Income-tax Act, relevant rules, notifications, and official government sources before making financial decisions.
