Quick Reference
TDS Rate Chart
Quick-reference TDS sections — 192, 194A, 194C, 194J, 194Q, 206C and more with thresholds and rates.
| Section | Nature of Payment | Rate | Threshold | Notes |
|---|---|---|---|---|
| 192 | Salary | As per slab | Basic exemption limit | Employer deducts based on estimated annual income |
| 193 | Interest on securities | 10% | ₹10,000 | Debentures, government securities |
| 194A | Interest (bank / others) | 10% | ₹40,000 (₹50,000 for senior citizens) | Per bank, per year. 20% if PAN not furnished |
| 194B | Lottery / crossword winnings | 30% | ₹10,000 per prize | No deduction of expenses allowed |
| 194C | Payment to contractor | 1% (individual/HUF) / 2% (others) | ₹30,000 per payment or ₹1,00,000 p.a. | Sub-contractor rate same as contractor |
| 194D | Insurance commission | 5% | ₹15,000 | 10% if PAN not furnished |
| 194DA | Life insurance maturity proceeds | 5% (on income portion) | ₹1,00,000 | On amount taxable u/s 10(10D) |
| 194G | Commission on lottery ticket sales | 5% | ₹15,000 | |
| 194H | Commission / brokerage | 5% | ₹15,000 | Excludes insurance commission (194D) |
| 194I | Rent — land/building/furniture | 10% | ₹2,40,000 per year | 2% for plant/machinery/equipment |
| 194IA | Purchase of immovable property | 1% | ₹50,00,000 | Buyer deducts; seller files Form 26QB |
| 194IB | Rent paid by individual/HUF | 5% | ₹50,000 per month | One-time deduction in March or at end of tenancy |
| 194J | Professional / technical fees | 10% (professional) / 2% (technical) | ₹30,000 | 2% for call centres; 10% for directors (no threshold) |
| 194K | Income from mutual fund units | 10% | ₹5,000 | |
| 194N | Cash withdrawal (bank) | 2% (>₹1Cr) / 5% (>₹20L if no ITR) | ₹1,00,00,000 or ₹20,00,000 (no ITR filers) | Aggregate withdrawals in FY from one bank |
| 194O | E-commerce operator payments | 1% | ₹5,00,000 | For e-commerce participants; nil if participant is individual with PAN + Aadhaar-linked |
| 194Q | Purchase of goods | 0.1% | ₹50,00,000 | Applicable if turnover >₹10Cr; not applicable if 206C(1H) applies |
| 194R | Benefit/perquisite in business | 10% | ₹20,000 | On value of benefit/perquisite provided |
| 194S | Virtual digital assets (crypto) | 1% | ₹50,000 (specified person) / ₹10,000 (others) | On sale/transfer of VDA |
| 206C(1H) | TCS on sale of goods | 0.1% | ₹50,00,000 (per buyer) | Seller collects; turnover >₹10Cr. Not applicable if 194Q applies |
Rates apply when PAN is furnished. If PAN is not available, rate is 20% or the applicable rate — whichever is higher. Rates effective FY 2025-26.
For general guidance only. Consult your CA for advice specific to your situation.