TAX DEDUCTED AT SOURCE (TDS) | Complete Section-wise Reference List


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TAX DEDUCTED AT SOURCE (TDS) | Complete Section-wise Reference List
Category: The Goods and Services Tax Act, 2017, Posted on: 07/08/2026 , Posted By: Mamta

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Income Tax Act, 2025 | Applicable for Tax Year 2026-27 (w.e.f. 1 April 2026)

Challan Code	Old Section	Nature of Payment	New Section (IT Act 2025)	TDS Rate	Threshold Limit
SECTION 392 – TDS ON SALARY & PROVIDENT FUND
1001	192	Payment to Government employees (other than Union Government employees)	392	Slab rates	Basic exemption
1002	192	Payment to employees other than Government employees	392	Slab rates	Basic exemption
1004	192A	Any payment of accumulated balance due to an employee (premature PF withdrawal)	392(7)	10%	₹ 50,000
SECTION 393(1) – COMMISSION & BROKERAGE [Table Sl. No. 1]
1005	194D	Commission or brokerage – insurance (Individual deductee: 2%; Others: 10%)	393(1) [Sl. No. 1(i)]	2% / 10%	₹ 20,000
1006	194H	Commission or brokerage – others (excluding BSNL/MTNL PCO franchise)	393(1) [Sl. No. 1(ii)]	2%	₹ 20,000
SECTION 393(1) – RENT [Table Sl. No. 2]
–	194IB	Rent paid by Individual or HUF not liable to tax audit	393(1) [Sl. No. 2(i)]	2%	₹ 50,000/month
1008	194I(a)	Rent on machinery, plant or equipment – specified person	393(1) [Sl. No. 2(ii).D(a)]	2%	₹ 50,000/month
1009	194I(b)	Rent on land, building, furniture or fittings – specified person	393(1) [Sl. No. 2(ii).D(b)]	10%	₹ 50,000/month
SECTION 393(1) – IMMOVABLE PROPERTY [Table Sl. No. 3]
–	194IA	Payment of consideration for transfer of immovable property (other than agricultural land) – buyer deducts TDS	393(1) [Sl. No. 3(i)]	1%	₹ 50 lakh
1011	194IC	Payment on any consideration (not in kind) under a Joint Development Agreement referred to in section 67(14)	393(1) [Sl. No. 3(ii)]	10%	Nil
1012	194LA	Payment of compensation on compulsory acquisition of certain immovable property	393(1) [Sl. No. 3(iii)]	10%	₹ 5 lakh
SECTION 393(1) – MUTUAL FUNDS, BUSINESS TRUSTS & SECURITISATION [Table Sl. No. 4]
1013	194K	Income to a resident in respect of units of a specified Mutual Fund (Schedule VII Sl. No. 20 or 21) or specified undertaking/company	393(1) [Sl. No. 4(i)]	10%	₹ 10,000
1014	194LBA	Income in the nature of interest from units of a Business Trust (REIT/InvIT) – to a resident unit holder	393(1) [Sl. No. 4(ii)]	10%	Nil
1015	194LBA	Income in the nature of dividend from units of a Business Trust (REIT/InvIT) – to a resident unit holder	393(1) [Sl. No. 4(ii)]	10%	Nil
1017	194LBB	Income (other than exempt portion) in respect of units of an Investment Fund specified in section 224 – to a unit holder	393(1) [Sl. No. 4(iii)]	10%	Nil
1018	194LBC	Income in respect of an investment in a Securitisation Trust specified in section 221 – to an investor (resident)	393(1) [Sl. No. 4(iv)]	10%	Nil
SECTION 393(1) – INTEREST [Table Sl. No. 5]
1019	193	Interest on securities (debentures, bonds, Govt. securities)	393(1) [Sl. No. 5(i)]	10%	₹ 10,000
1020	194A	Interest other than on securities – deductee is a Senior Citizen (bank, post office, co-operative society)	393(1) [Sl. No. 5(ii).D(a)]	10%	₹ 1,00,000
1021	194A	Interest other than on securities – deductee is other than Senior Citizen (bank, post office, co-operative society)	393(1) [Sl. No. 5(ii).D(b)]	10%	₹ 50,000
1022	194A	Interest other than on securities – any other case (not bank/post office)	393(1) [Sl. No. 5(iii)]	10%	₹ 10,000
SECTION 393(1) – CONTRACTS, COMMISSION & PROFESSIONAL/TECHNICAL SERVICES [Table Sl. No. 6]
1023	194C	Any sum for carrying out work (incl. supply of labour) in pursuance of a contract – contractor is an Individual or HUF	393(1) [Sl. No. 6(i).D(a)]	1%	Single: ₹ 30,000 \| Aggregate: ₹ 1,00,000
1024	194C	Any sum for carrying out work (incl. supply of labour) in pursuance of a contract – contractor is other than Individual or HUF	393(1) [Sl. No. 6(i).D(b)]	2%	Single: ₹ 30,000 \| Aggregate: ₹ 1,00,000
–	194M	Payments by Individual/HUF for contract, commission/brokerage or professional fees where 194C/194H/194J do not apply	393(1) [Sl. No. 6(ii)]	2%	₹ 50 lakh / FY
1026	194J(a)	Any sum by way of: (a) fees for technical services (not professional); or (b) royalty for sale/distribution/exhibition of films; or (c) payee engaged only in operation of call centre	393(1) [Sl. No. 6(iii).D(a)]	2%	₹ 50,000
1027	194J(b)	Any sum by way of: (a) fees for professional services; or (b) any sum referred to in section 26(2)(h)	393(1) [Sl. No. 6(iii).D(b)]	10%	₹ 50,000
1028	194J(b)	Any sum by way of remuneration/fees/commission (by whatever name) to a Director of a company (other than subject to Sec 392)	393(1) [Sl. No. 6(iii).D(b)]	10%	Nil
SECTION 393(1) – DIVIDENDS [Table Sl. No. 7]
1029	194	Any dividend (including on preference shares) declared, distributed or paid by a domestic company	393(1) [Sl. No. 7]	10%	₹ 10,000 (Individual)
SECTION 393(1) – INSURANCE, GOODS, E-COMMERCE, SENIOR CITIZENS & OTHER PAYMENTS [Table Sl. No. 8]
1030	194DA	Any sum under a life insurance policy (including bonus), other than amounts not includible in total income under Schedule II Sl. No. 2 – applied on income component only	393(1) [Sl. No. 8(i)]	2%	₹ 1 lakh
1031	194Q	Any sum for purchase of any goods (buyer's turnover > ₹10 Cr in preceding year; payment/credit to a single seller > ₹50 lakh in current year)	393(1) [Sl. No. 8(ii)]	0.1%	₹ 50 lakh
–	194P	Tax on total income of senior citizen (age ≥ 75) having only salary/pension & interest from the same specified bank	393(1) [Sl. No. 8(iii)]	Slab rates	As per slab
1033	194R	Any benefit or perquisite (whether in cash, kind or partly both) arising from business or exercise of a profession by a resident	393(1) [Sl. No. 8(iv)]	10%	₹ 20,000 / FY
1034	194R	Any benefit or perquisite (in kind / insufficient cash) from business or profession – tax paid before release of benefit [Note 6]	393(1) [Sl. No. 8(iv)] Note 6	10%	₹ 20,000 / FY
1035	194O	Sale of goods or provision of services by an e-commerce participant facilitated by an e-commerce operator through its digital/electronic platform	393(1) [Sl. No. 8(v)]	0.1%	₹ 5 lakh (Ind/HUF)
1037	194S	Any sum by way of consideration for transfer of a Virtual Digital Asset (VDA/Crypto/NFT) – other than Individual or HUF	393(1) [Sl. No. 8(vi)]	1%	₹ 10,000
1038	194SP	Any sum as consideration (in cash/kind/both) for transfer of a Virtual Digital Asset – consideration in kind [Note 6]	393(1) [Sl. No. 8(vi)] Note 6	1%	₹ 10,000
SECTION 393(2) – TDS ON PAYMENTS TO NON-RESIDENTS / FOREIGN PAYMENTS
1039	194E	Any income of non-resident sportsmen, artistes or sports associations referred to in section 211	393(2) [Sl. No. 1]	20%	Nil
1040	194LC	Interest on money borrowed in foreign currency under a loan agreement or long-term infrastructure bond (on or after 1 Jul 2012 but before 1 Jul 2023) – approved by Central Govt.	393(2) [Sl. No. 2]	5%	Nil
1041	194LD	Interest on rupee-denominated bonds issued before 1 Jul 2023 – borrowed from source outside India	393(2) [Sl. No. 3]	5%	Nil
1042	194LC	Interest on long-term bond or rupee-denominated bond listed on recognised stock exchange in IFSC – issued on or after 1 Apr 2020 but before 1 Jul 2023	393(2) [Sl. No. 4.E(a)]	4%	Nil
1043	194LC	Interest on long-term bond or rupee-denominated bond listed on recognised stock exchange in IFSC – issued on or after 1 Jul 2023	393(2) [Sl. No. 4.E(b)]	9%	Nil
1044	194LB	Income by way of interest from Infrastructure Debt Fund payable to a Non-Resident	393(2) [Sl. No. 5]	5%	Nil
1045	194LBA(a)	Distributed income from Business Trust being of the nature referred to in Schedule V Tbl Sl. No. 3.B(a) – to non-resident unit holder	393(2) [Sl. No. 6.E(a)]	5%	Nil
1046	194LBA(b)	Distributed income from Business Trust being of the nature referred to in Schedule V Tbl Sl. No. 3.B(b) – to non-resident unit holder	393(2) [Sl. No. 6.E(b)]	10%	Nil
1047	194LBC	Distributed income from Securitisation Trust referred in Sec 223, Schedule V Tbl Sl. No. 4 – non-resident investor	393(2) [Sl. No. 7]	35% (Co.) 30% (Others)	Nil
1048	194LBB	Income (other than exempt) from units of Investment Fund Sec 224 – non-resident unitholder	393(2) [Sl. No. 8]	35% (Co.) 30% (Others)	Nil
1049	194LBC	Income from Securitisation Trust Sec 221 – non-resident investor	393(2) [Sl. No. 9]	35% (Co.) 30% (Others)	Nil
1050	195	Any income in respect of: (a) units of a Mutual Fund (Schedule VII Sl. No. 20 or 21); or (b) from specified company – to non-resident	393(2) [Sl. No. 10]	20% or DTAA rate	Nil
1051	196B	Any income in respect of units referred to in section 208 (offshore fund) – to non-resident	393(2) [Sl. No. 11]	10%	Nil
1052	196B	Long-term capital gains from transfer of units referred to in section 208 – to non-resident	393(2) [Sl. No. 12]	12.5%	Nil
1053	196C	Income by way of interest or dividends in respect of bonds or Global Depository Receipts (GDRs) referred to in section 209	393(2) [Sl. No. 13]	10%	Nil
1054	196C	Long-term capital gains from transfer of bonds or GDRs referred to in section 209 – to non-resident	393(2) [Sl. No. 14]	12.5%	Nil
1055	196D	Income in respect of securities held by Foreign Institutional Investors (FIIs/FPIs) referred to in section 210(1) Tbl Sl. No. 1	393(2) [Sl. No. 15]	20%	Nil
1056	196D	Other income in respect of FII/FPI securities under section 210(1)	393(2) [Sl. No. 16]	10%	Nil
1057	195	Any interest (not being Sl. No. 2–5) or any other sum chargeable under the Act, not being salary – payable to a non-resident or foreign company	393(2) [Sl. No. 17]	Average applicable rate	Nil
SECTION 393(3) – TDS AT SPECIAL RATES (WINNINGS, CASH, NSS, PARTNERS)
1058	194B	Income by way of winnings from: (a) lottery; (b) crossword puzzle; (c) card game/other game; (d) gambling or betting of any form	393(3) [Sl. No. 1]	30%	₹ 10,000 per transaction
1059	194B	Winnings as above where consideration is in kind / cash insufficient – tax paid before release of winnings [Note 2]	393(3) [Sl. No. 1] Note 2	30%	₹ 10,000 per transaction
1060	194BA	Any income by way of winnings from online games (net winnings across FY)	393(3) [Sl. No. 2]	30%	Nil
1061	194BA	Online game winnings in kind / cash insufficient – tax paid before release [Note 2]	393(3) [Sl. No. 2] Note 2	30%	₹ 10,000 per transaction
1062	194BB	Any income by way of winnings from any horse race	393(3) [Sl. No. 3]	30%	₹ 10,000 per transaction
1063	194G	Commission, remuneration or prize (by whatever name called) paid to a person stocking, distributing, purchasing or selling lottery tickets	393(3) [Sl. No. 4]	2%	₹ 20,000
1064	194N	Payment of certain amounts in cash by bank / post office / co-operative society – deductee is a co-operative society	393(3) [Sl. No. 5.D(a)]	2%	₹ 3 Crore
1065	194N	Payment of certain amounts in cash by bank / post office / co-operative society – deductee is a person other than co-operative society	393(3) [Sl. No. 5.D(b)]	2%	₹ 1 Crore
1066	194EE	Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 – payment from National Savings Scheme (NSS)	393(3) [Sl. No. 6]	10%	₹ 2,500
1067	194T	Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (incl. capital account)	393(3) [Sl. No. 7]	10%	₹ 20,000 / FY

IMPORTANT NOTES & KEY CHANGES UNDER INCOME TAX ACT, 2025

1. All TDS sections (Section 192 to 194T) of the Income Tax Act, 1961 are now consolidated under Section 392 (salary & PF) and Section 393 (all other payments) of the Income Tax Act, 2025 effective 1 April 2026. Old section numbers such as 194C, 194J, 194H must NOT be quoted in TDS returns for payments made on or after 1 April 2026 — this will cause system-level validation errors.

2. TDS shall be deducted at the time of credit or payment, whichever is earlier. Due date for deposit is 7th of the following month (except March – due 30 April for non-Government deductors).

3. In case the deductee does not furnish PAN, TDS shall be deducted at the higher of: (a) the prescribed rate; or (b) 5% where applicable under Sec 393(1) [Sl. No. 8(ii) or 8(v)]; or (c) 20% in any other case — as per Section 397(2) [Old: Section 206AA].

4. Surcharge and Health & Education Cess @ 4% are applicable in addition to the TDS rates mentioned above, wherever applicable.

5. KEY RATE CHANGES: (a) Sec 194IB (Rent – Ind/HUF): reduced from 5% to 2%. (b) Sec 194DA (Life Insurance): reduced from 5% to 2%. (c) Sec 194O (E-Commerce): reduced from 1% to 0.1%. (d) Sec 194LBC (Securitisation Trust): made uniform at 10% (earlier 25%/30%). (e) Sec 194T (Partners): newly introduced at 10% on remuneration exceeding ₹20,000.

6. Sections 206AB and 206CCA (higher TDS/TCS for non-ITR filers) have been removed under the Income Tax Act, 2025. Section 206C(1H) (TCS on sale of goods) is also removed to avoid overlap with Sec 194Q (TDS on purchase of goods by buyer).

7. Threshold enhancements: (a) Senior citizen bank interest: ₹50,000 → ₹1,00,000. (b) Compulsory acquisition of property: ₹2.5 lakh → ₹5 lakh. (c) Insurance commission/brokerage threshold: ₹15,000 → ₹20,000. (d) Rent threshold now assessed on monthly basis (₹50,000/month) instead of annual.

8. This chart covers domestic TDS transactions. For non-residents under Section 393(2), DTAA (Double Taxation Avoidance Agreement) rates may apply if more beneficial to the payee. Surcharge rates for non-residents vary by income level.

9. For Virtual Digital Asset (VDA) transactions: threshold is ₹50,000 for specified persons (individuals/HUF with turnover < ₹1 Cr/₹50 lakh) and ₹10,000 for others.

This document is prepared for official reference purposes only. Always verify with the latest CBDT circulars, notifications and the Income Tax Act, 2025 before applying.

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