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:
📌 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.
