TDS Rate Chart FY 2025-26 — Complete Section-wise TDS Rates

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

File TDS Returns with MyCamate