TDS Quick Chart FY 2026-27 (Income-tax Act, 2025)
From 1 April 2026, the Income-tax Act, 2025 applies. Most TDS provisions moved from the 194-series into Section 393 (salary: Section 392). The Income Tax Department has said rates and monetary thresholds did not change because of the new Act. Old section numbers are shown for reference.
| Payment | Old section | Rate | Threshold |
|---|---|---|---|
| Professional fees | 194J | 10% | Above ₹50,000 a year |
| Technical services / call centre | 194J | 2% | Above ₹50,000 a year |
| Contractor – individual/HUF | 194C | 1% | ₹30,000 single or ₹1,00,000 a year |
| Contractor – others | 194C | 2% | ₹30,000 single or ₹1,00,000 a year |
| Commission / brokerage | 194H | 2% | Above ₹20,000 a year |
| Insurance commission (non-company) | 194D | 2% | Above ₹20,000 a year |
| Rent – land, building, furniture | 194I | 10% | Above ₹50,000 a month |
| Rent – plant, machinery | 194I | 2% | Above ₹50,000 a month |
| Rent by individual/HUF not under audit | 194IB | 2% | Above ₹50,000 a month |
| Interest – banks, post office | 194A | 10% | Above ₹50,000 (₹1,00,000 for senior citizens) |
| Interest – others | 194A | 10% | Above ₹10,000 a year |
| Dividend | 194 | 10% | Above ₹10,000 a year |
| Firm to partner (salary, commission, interest) | 194T | 10% | Above ₹20,000 a year |
| Purchase of immovable property | 194IA | 1% | Consideration ₹50 lakh or more |
| Purchase of goods (buyer turnover > ₹10 crore) | 194Q | 0.1% | On purchases above ₹50 lakh from one seller |
| E-commerce operator to seller | 194-O | 0.1% | ₹5 lakh a year for individual/HUF sellers |
| Lottery, crossword, game winnings | 194B | 30% | Above ₹10,000 per transaction |
No PAN: generally 20% (or the normal rate if higher); 5% for purchase of goods and e-commerce.
Key dates
| What | Due |
|---|---|
| Deposit TDS deducted in a month | 7th of the next month (for March: 30 April) |
| Quarterly return, Q1 (Apr–Jun) | 31 July |
| Q2 (Jul–Sep) | 31 October |
| Q3 (Oct–Dec) | 31 January |
| Q4 (Jan–Mar) | 31 May |
Quarterly statements use new form numbers under the 2025 Act (for example, Form 140 replaces Form 26Q for non-salary payments to residents).
Work out any payment with the TDS Calculator.
General guidance for common cases, not tax advice. Check lower-deduction certificates, non-resident payments and special cases with a chartered accountant. Source reference: Income Tax Department.