Latest TDS Rates Table – Financial Year 2026–27

TDS Rates Comparison Chart for FY 2026–27 (Old vs New Act with Section Codes)                                                       TDS provisions have been updated in the Income Tax Act, 2025. Below is a detailed rate chart with old section references and corresponding new section codes.

TDS Rate Chart – FY 2026–27

(Old Act vs New Income Tax Act, 2025 – Sections & Codes)

With the implementation of the Income Tax Act, 2025, TDS provisions have been restructured and renumbered. While most rates and thresholds remain largely unchanged, the section references have shifted significantly.

Below is a comprehensive comparative chart mapping old sections with new section codes, along with applicable thresholds and TDS rates.

👤 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 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 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 / 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
Co-operative Society 194N 393(3) Table 5D(a) ₹3 crore 2%
Others 194N 393(3) Table 5D(b) ₹1 crore 2%

⚠️ Important Note – Section 397 (PAN Not Furnished)

If PAN is not provided, TDS will be higher of:

  • Applicable rate, or
  • 20%

📌 Disclaimer

The contents of this article are for general informational purposes only and intended to provide a quick reference to TDS rates. Readers are advised to verify provisions with the Income Tax Act, applicable rules, notifications, and official government sources before making any financial or compliance decisions.

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