New TDS Rates Chart – FY 2026–27
TDS RATE CHART – FY 2026–27 (Old act Vs New Act Sections and codes)
TDS Sections are changed under the New Income Tax Act 2025. Below is the detailed rate chart comparing Old Act sections with the New Act sections.
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 (Interest/Dividend/Rent) | 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 (Business/Profession) | 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 / Special 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 |
| Cash Withdrawal (Co-op Society) | 194N | 393(3) Table 5D(a) | ₹3 crore | 2% |
| Cash Withdrawal (Others) | 194N | 393(3) Table 5D(b) | ₹1 crore | 2% |
Section 397 – PAN Not Furnished
If PAN is not furnished, TDS will be deducted at the Higher of:
- The applicable rate
- 20%
Disclaimer: The contents of this article are for general informational purposes only and are intended to provide quick access to tax rate information. Readers are advised to verify the provisions with the Income-tax Act, relevant rules, notifications, and official government sources before making financial decisions.
