TDS RATE CHART - FOREIGN TRANSACTION
| Codes to be used | New Section 2025 | Nature Of Payment | Rates | Threshold Limit | Old Section 1961 |
| 1050 | 393(2) | Foreign sports income | 20% | 194E | |
| 1051 | 393(2) | Foreign loan interest | 5% | 194LC | |
| 1052 | 393(2) | Rupee bond interest | 5% | 194LD | |
| 1053 | 393(2) | IFSC bond | 4% | 194LC | |
| 1054 | 393(2) | IFSC bond post 2023 | 9% | 194LC | |
| 1055 | 393(2) | Infra debt fund | 5% | 194LB | |
| 1058 | 393(2) | Distributed income | 5% | 194LBA | |
| 1059 | 393(2) | Distributed income | 10% | 194LBA | |
| 1060 | 393(2) | Securitisation trust | 30% / 35% | 194LBC | |
| 1061 | 393(2) | Investment fund | 10% / 30% / 35% | 194LBB | |
| 1062 | 393(2) | Other income | 20% | ||
| 1063 | 393(2) | Units income | 10% | 196B | |
| 1064 | 393(2) | Long term capital gains | 12.50% | 196B | |
| 1065 | 393(2) | GDR interest/dividend | 10% | 196C | |
| 1066 | 393(2) | GDR capital gains | 12.50% | 196C | |
| 1067 | 393(2) | Securities income | 20% | 196D |