| Nature of payment | 1961 Act | 2025 Act | Threshold | Rate |
|---|---|---|---|---|
| Salary | 192 | 392 | Basic exemption / regime | Slab rates |
| Taxable premature EPF withdrawal | 192A | 392(7) | ₹50,000 | 10% |
| Interest on securities | 193 | 393(1) | ₹10,000 (certain) | 10% |
| Dividend | 194 | 393(1) | ₹10,000 a year | 10% |
| Interest – bank / post office deposits | 194A | 393(1) | ₹50,000 (₹1 lakh senior citizens) | 10% |
| Interest – others | 194A | 393(1) | ₹10,000 | 10% |
| Lottery, crossword, game winnings | 194B | 393(3) | ₹10,000 per transaction | 30% |
| Online gaming winnings | 194BA | 393(3) | Net winnings | 30% |
| Contractor – individual / HUF | 194C | 393(1) Sl. 6(i) | ₹30,000 single / ₹1 lakh a year | 1% |
| Contractor – others (incl. manpower supply) | 194C | 393(1) Sl. 6(i) | ₹30,000 single / ₹1 lakh a year | 2% |
| Insurance commission | 194D | 393(1) | ₹20,000 | 2% (non-company) |
| Commission / brokerage | 194H | 393(1) | ₹20,000 a year | 2% |
| Rent – land, building, furniture | 194I | 393(1) | ₹50,000 per month | 10% |
| Rent – plant & machinery | 194I | 393(1) | ₹50,000 per month | 2% |
| Purchase of immovable property | 194IA | 393(1) Sl. 3(i) | ₹50 lakh or more | 1% |
| Rent by individuals / HUF (non-audit) | 194IB | 393(1) Sl. 2(i) | > ₹50,000 per month | 2% |
| Joint development agreement | 194IC | 393(1) | No threshold | 10% |
| Fees – professional services | 194J | 393(1) | ₹50,000 a year | 10% |
| Fees – technical services, call centre | 194J | 393(1) | ₹50,000 a year | 2% |
| Director fees / remuneration (non-salary) | 194J | 393(1) | No threshold | 10% |
| Mutual fund units income | 194K | 393(1) | ₹10,000 | 10% |
| Payments by individuals to contractors / professionals | 194M | 393(1) Sl. 6(ii) | ₹50 lakh a year | 2% |
| Cash withdrawal | 194N | 393(3) | > ₹1 crore (₹3 crore co-operatives) | 2% |
| E-commerce operator to seller | 194O | 393(1) | ₹5 lakh (individual/HUF seller) | 0.1% |
| Purchase of goods (buyer turnover > ₹10 crore) | 194Q | 393(1) | > ₹50 lakh from a seller | 0.1% |
| Business perquisites / benefits | 194R | 393(1) | ₹20,000 a year | 10% |
| Transfer of virtual digital asset (crypto) | 194S | 393(1) | ₹10,000 / ₹50,000 specified persons | 1% |
| Payments to partners (salary, interest, commission) | 194T | 393(3) | ₹20,000 a year | 10% |
| Payments to non-residents | 195 | 393(2) | No threshold | Rates in force / DTAA |
| No PAN furnished | 206AA | 397(2) | — | 20% or higher of applicable |
About this table
From 1 April 2026 the TDS provisions of Sections 192–196D of the 1961 Act are consolidated in Sections 392 (salary) and 393 (all other payments, in tables) of the Income-tax Act, 2025. Rates and thresholds were largely carried over, including the higher thresholds introduced by the Finance Act, 2025. Rates apply to residents unless stated; surcharge and cess are not added for resident payees. Quote the new section and table serial number in Tax Year 2026-27 TDS statements. Serial numbers are shown where we have verified them; for other rows, check the table in Section 393 and the TDS utility code list before filing. Thresholds and rates shown are the general rules – exceptions, lower-deduction certificates and Form 15G/15H are not covered.
Guides: 194C contractors · 194J professional fees · TDS interest and defaults.
Frequently asked questions
Where is Section 194J in the new Act?
TDS on fees for professional or technical services is an entry in the table under Section 393(1) of the Income-tax Act, 2025, from 1 April 2026.
What happens if the deductee has no PAN?
TDS is deducted at 20% or the applicable rate, whichever is higher (old Section 206AA, now Section 397(2)).
Is TDS deducted on GST component?
Where GST is shown separately on the invoice, TDS is generally deducted on the amount excluding GST, as clarified by CBDT.
Tool last reviewed 10 November 2026. Results are estimates for general guidance and are not professional advice.
Have a tax, GST or business question?
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