TDS/TCS Rates as per the Income Tax Act 2025

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TDS RATE CHART TAX YEAR 2026-27
Codes to be used New Section 2025 Nature Of Payment Rates Threshold Limit Old Section 1961
1004 392(7) Any payment of accumulated balance due to an employee     –       – 192
1006 393(1) [Table: Sl. No. 1(I)] Commission or brokerage – insurance  2% in case for Individual 10% in case for Others 20000 194D
1006 393(1) [Table: Sl. No. 1(ii)] Commission or Brokerage – others  2% 20000 194H
1008 393(1) [Table: Sl. No. 2(ii).D(a)] Rent on machinery etc.- specified person  2% 50000(per month) 194I(a)
1009 393(1) [Table: Sl. No. 2(ii).D(b)] Rent other than machinery etc.- Specified Person  10% 50000(per month) 194I(b)
1011 393(1) [Table: Sl. No. 3(ii)] Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14).  10% – 194IC
1012 393(1) [Table: Sl. No. 3(iii)] Payment of Compensation on Acquisition of Certain Immovable Property  10% 5 Lakh 194IA
1013 393(1) [Table: Sl. No. 4(i)] Income payable to a resident assessee in respect of Units of a specified Mutual Fund specified under Schedule VII (Table: Sl. No. 20 or 21) or units from the Administrator of the specified undertaking or units from specified company  10% 10000 194K
1014 393(1) [Table: Sl. No.  4(ii)] Certain income in the form of interest from units of a business trust to a resident unit holder  10% – 194LBA
1015 393(1) [Table: Sl. No.  4(ii)] Certain income in the form of dividend from units of a business trust to a resident unit holder  10% – 194LBA
1017 393(1) [Table: Sl. No.  4(iii)] Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224, payable to its unit holder  10% – 194LBB
1018 393(1) [Table: Sl. No.  4(iv)] Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor.  10% – 194LBC
1019 393(1) [Table: Sl. No. 5(i)] Any income by way of Interest on securities  10% 10000 193
1020 393(1) [Table: Sl. No. 5(ii).D(a)] Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen  10% 100000 194A
1021 393(1) [Table: Sl. No. 5(ii).D(b)] Any income by way of interest other than interest on securities, in case of deductee/ payee is other than senior citizen  10% 50000 194A
1022 393(1) [Table: Sl. No. 5(iii)] Any income being interest other than interest on securities  10% 10000 194A
1023 393(1) [Table: Sl. No. 6(i).D(a)] Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is individual or Hindu undivided family  1% in case for Individual 2% in case for Others (a) ` 30000 for any such sum; and (b) ` 100000 in case of aggregate of such sums. 194C
1024 393(1) [Table: Sl. No. 6(i).D(b)] Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is a person other than individual or Hindu undivided family  1% in case   for Individual 2% in case for Others (a) ` 30000 for any such sum; and (b) ` 100000 in case of aggregate of such sums. 194C
1026 393(1) [Table: Sl. No. 6(iii).D(a)] Any sum by way of–– (a) fees for technical services (not being a professional services); or (b) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or (c) payee, engaged only in the business of   operation of call centre  2% 50000 194J(a)
1027 393(1) [Table: Sl. No. 6(iii).D(b)] Any sum by way of–– (a) fees for professional services; or (b) any sum referred to in section 26(2)(h) 10% 50000 194J(b)
1028 393(1) [Table: Sl. No. 6(iii).D(b)] Any sum by way of remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a  director of a company  10% – 194J(b)
1029 393(1) [Table: Sl. No. 7] Any dividends (including on preference shares) declared.- resident unit holder 10% 10000 (Individual) 194
1030 393(1) [Table: Sl. No. 8(i) Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule II [Table: Sl. No. 2]  2% 1 Lakh 194DA
1031 393(1) [Table: Sl. No.  8(ii)] Any sum for purchase of any goods  0.1% in excees of 50 lakh 194Q
1033 393(1) [Table: Sl. No.  8(iv)] Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident.  10% 20000 194R
1034 393(1) [Table: Sl. No.  8(iv)] Note 6 Benefits or perquisites of business or profession where such benefit is provided in kind or where part in cash is not sufficient to meet tax liability and tax required to be deducted is paid before such benefit is released  10% 20000 194R
1035 393(1) [Table: Sl. No.  8(v)] Sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic facility or platform – any e commerce operator  0.1% 5 Lakh (Individual/ HUF) 194O
1037 393(1) [Table: Sl. No.  8(vi)] Any sum by way of consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family.  1% 10000 194S
1038 393(1) [Table: Sl. No.  8(vi)] Note 6 Any sum by way of consideration, whether in cash or in kind or partly in cash and partly in kind, for transfer of a virtual digital asset.  1% 10000 194SP
1058 393(3) [Table: Sl. No. 1] Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever  30% 10000 194B
1059 393(3) [Table: Sl. No. 1] Note 2 Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before  such winnings are released  30% 10000 194B
1060 393(3) [Table: Sl. No. 2] Any income by way of winnings from online game.  30% – 194BA
1061 393(3) [Table: Sl. No. 2] Note 2 Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released  30% 10000 194BA
1062 393(3) [Table: Sl. No. 3] Any income by way of winnings from any horse race.  30% 10000 194BB
1063 393(3) [Table: Sl. No. 4] Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets  2% 20000 194G
1064 393(3) [Table: Sl. No.  5.D(a)] Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co-operative society  2% 3 Cr 194N
1065 393(3) [Table: Sl. No.  5.D(b)] Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society  2% 1 Cr 194N
1066 393(3) [Table: Sl. No. 6] Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961).  10% 2500 194EE
1067 393(3) [Table: Sl. No.  7] Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account).  10% 20000 194T
1039 393(3) [Table: Sl. No. 1] Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever  30% 194B
1040 393(3) [Table: Sl. No. 1] Note 2 Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind  or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released  30% 194B
1041 393(3) [Table: Sl. No. 2] Any income by way of winnings from online game.  30% 194BA
1042 393(3) [Table: Sl. No. 2] Note 2 Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released  30% 194BA
1043 393(3) [Table: Sl. No. 3] Any income by way of winnings from any horse race.  30% 194BB
1044 393(3) [Table: Sl. No. 4] Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets  2% 194G
1045 393(3) [Table: Sl. No. 5.D(a)] Payment of certain amounts in cash by bank/ post office/ co-operative society to a deductee being a co-operative society  2% 194N
1046 393(3) [Table: Sl. No. 5.D(b)] Payment of certain amounts in cash by bank/ post office/ co-operative society to a deductee being a person other than co-operative society  2% 194N
1047 393(3) [Table: Sl. No. 6] Any amount referred to in section 80CCA(2)(a) of the  Income-tax Act, 1961 (43 of 1961).  10% 194EE
1048 393(3) [Table: Sl. No. 7] Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account).  10% 194T
TCS RATE CHART TAX YEAR 2026-27
Codes to be used New Section 2025 Nature Of Payment Rates Threshold Limit Old Section 1961
1068 394(1) [Table: Sl. No. 1] Sale of alcoholic liquor for human consumption. 2%        206C-A
1069 394(1) [Table: Sl. No. 1] Sale of tendu leaves 2% 206C-I
1070 394(1) [Table: Sl. No. 3] Sale of timber obtained under a forest lease  2% 206C-B
1071 394(1) [Table: Sl. No. 3] Sale of timber obtained by any mode other than a forest lease  2% 206C-C
1072 394(1) [Table: Sl. No. 3] Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. 2% 206C-D
1073 394(1) [Table: Sl. No. 4] Sale of Scrap 2% 206C-E
1074 394(1) [Table: Sl. No. 5] Sale of minerals, being coal or lignite or iron ore. 2% 206C-J
1075 394(1) [Table: Sl. No. 6.D(a)] Sale consideration exceeding threshold limit in case of sale of motor vehicle 1% 206C-L
1076 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of wrist watch 1% 206C-MA
1077 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture 1% 206C-MB
1078 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp  1% 206C-MC
1079 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter 1% 206C-MD
1080 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of pair of sunglasses  1% 206C-ME
1081 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse  1% 206C-MF
1082 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of pair of shoes  1% 206C-MG
1083 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of sportswear & equipment such as golf kit, ski-wear  1% 206C-MH
1084 394(1) [Table: Sl. No. 6.D(b)] Sale consideration exceeding threshold limit in case of sale of home theatre system  1% 206C-MI
1085 394(1) [Table: Sl. No. 7.D(a)] Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo  1% 206C-MJ
1086 394(1) [Table: Sl. No. 7.D(a)] Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or     medical treatment (Threshold limit – ` 10 lakh)  2% 206C-T
1087 394(1) [Table: Sl. No. 7.D(b)] Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment (Threshold limit – ` 10 lakh) 20% 206C-Q
1088 394(1) [Table: Sl. No. 8.D(a)] Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to ` 10,00,000.  2% 206C-O
1089 394(1) [Table: Sl. No. 8.D(b)] Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above ` 10,00,000. 2% 206C-O
1090 394(1) [Table: Sl. No. 9] Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas).  2% 206C-F
1091 394(1) [Table: Sl. No. 9] Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas).  2% 206C-G
1092 394(1) [Table: Sl. No. 9] Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas).  2% 206C-H

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