Income Tax
TDS Rate Finder
Section-wise TDS rate lookup for 30+ sections — threshold, individual/company rates, no-PAN rate.
32 sections found
| Section | Nature of Payment | Threshold | Indiv/HUF | Company | No PAN |
|---|---|---|---|---|---|
| 192 | Salary | Basic exemption limit | Slab rate | N/A | Slab rate or 20% |
| 192A | Premature PF withdrawal | ₹50,000 | 10% | N/A | 20% |
| 193 | Interest on securities | ₹10,000 | 10% | 10% | 20% |
| 194 | Dividend | ₹5,000 | 10% | 10% | 20% |
| 194A | Interest other than on securities (bank/FD) | ₹40,000 (₹50,000 senior citizen) | 10% | 10% | 20% |
| 194B | Winnings from lottery, puzzle, game | ₹10,000 per transaction | 30% | 30% | 30% |
| 194BB | Winnings from horse race | ₹10,000 | 30% | 30% | 30% |
| 194C | Payment to contractor/sub-contractor | ₹30,000 per payment / ₹1,00,000 p.a. | 1% | 2% | 20% |
| 194D | Insurance commission | ₹15,000 | 5% | 10% | 20% |
| 194DA | Payment in respect of life insurance policy maturity | ₹1,00,000 | 5% on income portion | 5% | 20% |
| 194E | Payment to non-resident sportsman/entertainer | No threshold | 20% | 20% | 20% |
| 194G | Commission on sale of lottery tickets | ₹15,000 | 5% | 5% | 20% |
| 194H | Commission or brokerage | ₹15,000 | 5% | 5% | 20% |
| 194I(a) | Rent — plant, machinery, equipment | ₹2,40,000 p.a. | 2% | 2% | 20% |
| 194I(b) | Rent — land, building, furniture | ₹2,40,000 p.a. | 10% | 10% | 20% |
| 194IA | Purchase of immovable property (buyer deducts) | ₹50,00,000 | 1% | 1% | 20% |
| 194IB | Rent paid by individual/HUF (not liable to audit) | ₹50,000/month | 5% | N/A | 20% |
| 194IC | Payment under joint development agreement | No threshold | 10% | 10% | 20% |
| 194J(a) | Fees for technical services / royalty on films | ₹30,000 | 2% | 2% | 20% |
| 194J(b) | Fees for professional services / royalty | ₹30,000 | 10% | 10% | 20% |
| 194K | Income from mutual fund units | ₹5,000 | 10% | 10% | 20% |
| 194LA | Compensation on compulsory acquisition of property | ₹2,50,000 | 10% | 10% | 20% |
| 194LB | Interest from infrastructure debt fund (NRI) | No threshold | 5% | 5% | 20% |
| 194N | Cash withdrawal from bank (above threshold) | ₹1 Cr (₹20L if no ITR filed) | 2% (5% if no ITR) | 2% (5% if no ITR) | 20% |
| 194O | TDS by e-commerce operator on payments to participant | ₹5,00,000 (individual) | 1% | 1% | 5% |
| 194P | Senior citizen (75+) — bank deducts tax on pension+interest | Specified bank only | Slab rate | N/A | N/A |
| 194Q | Purchase of goods by buyer (turnover > ₹10 Cr) | ₹50,00,000 per seller | 0.1% | 0.1% | 5% |
| 194R | Benefits/perquisites to business/profession | ₹20,000 | 10% | 10% | 20% |
| 194S | Payment for Virtual Digital Assets (crypto) | ₹10,000 (₹50,000 if payer is specified person) | 1% | 1% | 20% |
| 206C(1) | TCS — timber/forest produce/scrap/minerals | No threshold | 2.5%/2%/1% | 2.5%/2%/1% | Double |
| 206C(1H) | TCS — sale of goods (seller turnover > ₹10 Cr) | ₹50,00,000 per buyer | 0.1% | 0.1% | 1% |
| 206C(1G) | TCS — foreign remittance under LRS / overseas tour package | ₹7,00,000 (LRS) | 5%/20% | 5%/20% | 10%/40% |
Note: Rates shown are basic TDS rates for FY 2025-26. Add surcharge + 4% health & education cess where applicable. Rates apply only if PAN is furnished; otherwise 20% or twice the applicable rate (whichever is higher) applies. Always verify with the latest CBDT notifications.
For general guidance only. Consult your CA for advice specific to your situation.