New TDS Rates Chart – FY 2026–27
The New TDS Rates Chart for FY 2026-27 provides a detailed comparison between the old Income Tax Act provisions and the corresponding sections under the Income Tax Act 2025. The chart covers TDS rates, threshold limits, and applicable sections for salary, interest income, dividends, rent, contractor payments, professional fees, property transactions, non-resident payments, virtual digital assets, cash withdrawals, and special transactions. It also explains the revised section codes under the new tax law and highlights the provisions of Section 397 applicable when PAN is not furnished. This comprehensive guide serves as a quick reference for taxpayers, businesses, professionals, and tax practitioners for FY 2026-27 compliance.