Reference
TDS Rate Chart (FY 2025-26)
Section-wise TDS rates for resident payees, with thresholds.
Last updated 01 Apr 2025
| Section | Nature of payment | Threshold | Rate (resident) |
|---|---|---|---|
| 192 | Salary | As per slab | 0% |
| 194A | Interest (other than securities) | ₹40,000 (₹50,000 senior; ₹5,000 others) | 10% |
| 194C | Payment to contractors | ₹30,000 single / ₹1,00,000 aggregate | 1% |
| 194H | Commission or brokerage | ₹20,000 | 2% |
| 194I | Rent — plant & machinery | ₹2,40,000 | 2% |
| 194I | Rent — land/building/furniture | ₹2,40,000 | 10% |
| 194J | Professional / technical fees | ₹30,000 | 10% |
| 194Q | Purchase of goods | ₹50,00,000 | 0.1% |
| 194O | E-commerce participant | ₹5,00,000 (individual/HUF) | 0.1% |
| 194 | Dividend | ₹5,000 | 10% |
| 194IA | Transfer of immovable property | ₹50,00,000 | 1% |
Work with ADA
Ready to talk to an advisor?
Book a consultation and get a clear, considered view from a team that handles audit, tax, regulatory and cross-border work under one roof.