TDS Rate Chart FY 2025-26
TDS must be deducted before making certain payments. Here are the key TDS rates.
- Section 192 — Salary: As per income tax slab rate
- Section 194A — Bank Interest: 10% (threshold Rs.40,000)
- Section 194C — Contractor: 1% (individual) / 2% (company) — threshold Rs.30,000
- Section 194H — Commission: 5% — threshold Rs.15,000
- Section 194I — Rent (Land/Building): 10% — threshold Rs.2,40,000
- Section 194J — Professional Fees: 10% — threshold Rs.30,000
- Section 194J — Technical Services: 2% — threshold Rs.30,000
- Section 194Q — Purchase of Goods: 0.1% — threshold Rs.50 lakhs
TDS Due Dates
- Deposit: 7th of following month
- Returns: Q1-31 Jul, Q2-31 Oct, Q3-31 Jan, Q4-31 May