Assessment for TDS Rate Chart FY 2024-25 (AY 2025-26)
|
Section
|
Nature of Payment
|
Threshold Limit (Rs.)
|
Individual / HUF TDS Rates (%)
|
Others TDS Rate (%)
|
192
|
Salaries
|
Rs. 2,50,000
|
Slab Rates
|
Slab Rates
|
192A
|
Premature EPF Withdrawal
|
Rs. 50,000
|
10%
|
10%
|
193
|
Interest on Securities
|
Rs. 10,000
|
10%
|
10%
|
194
|
Payment of Dividend
|
Rs. 5,000
|
10%
|
10%
|
194A
|
Interest from Banks/Post Offices on Deposits
|
Rs. 40,000 (Rs. 50,000 for senior citizens)
|
10%
|
10%
|
194A
|
Interest by Others (excluding securities)
|
Rs. 5,000
|
10%
|
10%
|
194B
|
Winnings from Lotteries, Puzzles, or Games
|
Aggregate of Rs. 10,000**
|
30%
|
30%
|
194BB
|
Winnings from Horse Races
|
Rs. 10,000
|
30%
|
30%
|
194C
|
Payments to Contractors/Sub-Contractors – Single Payments
|
Rs. 30,000
|
1%
|
2%
|
194C
|
Payments to Contractors/Sub-Contractors – Aggregate Payments
|
Rs. 1,00,000
|
1%
|
2%
|
194D
|
Insurance Commission to Domestic Companies
|
Rs. 15,000
|
NA
|
10%
|
194D
|
Insurance Commission to Non-Domestic Companies
|
Rs. 15,000
|
5%
|
NA
|
194DA
|
Maturity of Life Insurance Policy
|
Rs. 1,00,000
|
5%
|
5%
|
194EE
|
Payment under NSS (National Savings Scheme)
|
Rs. 2,500
|
10%
|
10%
|
194F
|
Repurchase of Units by UTI or Mutual Fund
|
No Limit
|
20%
|
20%
|
194G
|
Commission on Sale of Lottery Tickets
|
Rs. 15,000
|
5%
|
5%
|
194H
|
Commission or Brokerage
|
Rs. 15,000
|
5%
|
5%
|
194I
|
Rent of Land, Building, or Furniture
|
Rs. 2,40,000
|
10%
|
10%
|
194I
|
Rent of Plant and Machinery
|
Rs. 2,40,000
|
2%
|
2%
|
194IA
|
Transfer of Immovable Property (excluding agricultural land)
|
Rs. 50,00,000
|
1%
|
1%
|
194IB
|
Rent Payment by Individuals/HUF Not Covered under 194I
|
Rs. 50,000 (per month)
|
5%
|
NA
|
194IC
|
Payments under Joint Development Agreement (JDA)
|
No Limit
|
10%
|
10%
|
194J
|
Fees for Professional Services
|
Rs. 30,000
|
10%
|
10%
|
194J
|
Payments for Technical Services
|
Rs. 30,000
|
2%
|
2%
|
194J
|
Royalty for Sale/Distribution/Exhibition of Cinematographic Films
|
Rs. 30,000
|
2%
|
2%
|
194K
|
Income from Mutual Fund Units (e.g., Dividends)
|
Rs. 5,000
|
10%
|
10%
|
194LA
|
Compensation for Acquiring Certain Immovable Property
|
Rs. 2,50,000
|
10%
|
10%
|
194LB
|
Interest on Infrastructure Bonds to NRIs
|
NA
|
5%
|
5%
|
194LBA(1)
|
Income Distributed by a Business Trust to Unit Holders
|
NA
|
10%
|
10%
|
194LD
|
Interest on Rupee-Denominated Bonds, Municipal Debt Securities, and Government Securities
|
NA
|
5%
|
5%
|
194M
|
Payments for Contracts, Brokerage, Commission, or Professional Fees (excluding 194C, 194H, 194J)
|
Rs. 50,00,000
|
5%
|
5%
|
194N
|
Cash Withdrawal from Bank (ITR Filed)
|
Rs. 1,00,00,000
|
2%
|
2%
|
194N
|
Cash Withdrawal from Bank (No ITR Filed)
|
Rs. 20,00,000
|
2%
|
2%
|
194O
|
Sale of Products/Services by E-Commerce Platforms
|
Rs. 5,00,000
|
1%
|
1%
|
194Q
|
Purchase of Goods
|
Rs. 50,00,000
|
0.10%
|
0.10%
|
194S
|
Payment for Crypto or Other Virtual Assets
|
NA
|
1%
|
1%
|
206AA
|
TDS for Non-Availability of PAN
|
NA
|
Higher of Specified Rate or 20%
|
20%
|
206AB
|
TDS on Non-Filers of Income Tax Returns
|
NA
|
Higher of 5% or Twice the Rate in Provision
|
Rate in Force
|