Quick reference for all TDS (Tax Deducted at Source) rates applicable in India for FY 2026-27.
Common TDS Sections & Rates
| Section | Nature of Payment | TDS Rate |
|---|---|---|
| 194A | Interest (banks) | 10% |
| 194A | Interest (others) | 10% |
| 194B | Lottery/Game winnings | 30% |
| 194C | Contractor (Individual) | 1% |
| 194C | Contractor (Company) | 2% |
| 194D | Insurance commission | 5% |
| 194H | Commission/Brokerage | 5% |
| 194I | Rent (land/building) | 10% |
| 194I | Rent (plant/machinery) | 2% |
| 194J | Professional fees | 10% |
| 194J | Technical fees | 2% |
| 194K | Mutual fund income | 10% |
| 194N | Cash withdrawal >₹1Cr | 2% |
| 194O | E-commerce payment | 1% |
| 194Q | Purchase of goods >₹50L | 0.1% |
TDS Threshold Limits
| Section | Threshold |
|---|---|
| 194A (Banks) | ₹40,000 (₹50,000 for seniors) |
| 194A (Others) | ₹5,000 |
| 194C | ₹30,000 single / ₹1,00,000 annual |
| 194H | ₹15,000 |
| 194I | ₹2,40,000 |
| 194J | ₹30,000 |
Important Notes
- No PAN? TDS at 20% or applicable rate, whichever is higher
- Form 15G/15H: Submit to bank to avoid TDS on interest if income is below taxable limit
- TDS return filing: Quarterly via Forms 24Q, 26Q, 27Q
- TDS certificate: Form 16A (non-salary), Form 16 (salary)
Free Reference
Complete TDS rate chart with all sections: TDS Rates India
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