TDS Rates FY 2026-27 under Income Tax Act 2025 from 1st April 2026
TDS Rates FY 2026-27 under Income Tax Act 2025 from 1st April 2026
TDS Rates for FY 2026-27 are give in Section 393 Income Tax Act 2025 Tax to be deducted at source. and TCS Rate for FY 2026-27 are give in Section 394 Income Tax Act 2025 Collection of tax at source.
TDS Rates FY 2026-27
Here is the updated table with the specific Section and Table references from the new Income-tax Act, 2025:
| Nature of Payment / Income | Payer / Deductor | Rate of TDS | Threshold Limit (per tax year unless specified) | Section & Table Reference (Income-tax Act, 2025) |
|---|---|---|---|---|
| Salaries | Employer | Average rate of income-tax in force | Basic exemption limit | Section 392 |
| Payments to Contractors (General) | Specified Persons (Companies, Audited Firms, etc.) | 1% (Ind/HUF) or 2% (Others) | ₹30,000 (single) or ₹1,00,000 (aggregate) | Section 393(1) [Table: Sl. No. 6(i)] |
| Payments to Contractors (High Value) | Individuals/HUFs (not audited) | 2% | ₹50,00,000 | Section 393(1) [Table: Sl. No. 6(ii)] |
| Professional & Technical Services | Specified Persons | 10% (Prof. services), 2% (Tech services/Call centers) | ₹50,000 | Section 393(1) [Table: Sl. No. 6(iii)] |
| Director’s Remuneration/Commission | Company | 10% | Nil | Section 393(1) [Table: Sl. No. 6(iii)] |
| Professional Services (High Value) | Individuals/HUFs (not audited) | 2% | ₹50,00,000 | Section 393(1) [Table: Sl. No. 6(ii)] |
| Rent (Land, Building, Furniture) | Specified Persons | 10% | ₹50,000 per month | Section 393(1) [Table: Sl. No. 2(ii)] |
| Rent (Machinery, Plant, Equipment) | Specified Persons | 2% | ₹50,000 per month | Section 393(1) [Table: Sl. No. 2(ii)] |
| Rent (High Value) | Individuals/HUFs (not audited) | 2% | ₹50,000 per month | Section 393(1) [Table: Sl. No. 2(i)] |
| Insurance Commission | Any person | Rates in force | ₹20,000 | Section 393(1) [Table: Sl. No. 1(i)] |
| General Commission or Brokerage | Specified Persons | 2% | ₹20,000 | Section 393(1) [Table: Sl. No. 1(ii)] |
| Commission (High Value) | Individuals/HUFs (not audited) | 2% | ₹50,00,000 | Section 393(1) [Table: Sl. No. 6(ii)] |
| Purchase of Immovable Property | Buyer | 1% | ₹50,00,000 | Section 393(1) [Table: Sl. No. 3(i)] |
| Dividends | Domestic Company | 10% | Nil | Section 393(1) [Table: Sl. No. 7] |
| Interest on Bank/Post Office Deposits | Bank, Co-operative Society, Post Office | Rates in force | ₹1,00,000 (Senior Citizen), ₹50,000 (Others) | Section 393(1) [Table: Sl. No. 5(ii)] |
| Interest on Securities | Any person | Rates in force | ₹10,000 | Section 393(1) [Table: Sl. No. 5(i)] |
| Other Interest | Specified Persons | Rates in force | ₹10,000 | Section 393(1) [Table: Sl. No. 5(iii)] |
| Purchase of Goods | Buyer | 0.1% | ₹50,00,000 | Section 393(1) [Table: Sl. No. 8(ii)] |
| E-commerce Transactions | E-commerce Operator | 0.1% | Nil | Section 393(1) [Table: Sl. No. 8(v)] |
| Virtual Digital Assets (Crypto) | Buyer / Payer | 1% | Nil | Section 393(1) [Table: Sl. No. 8(vi)] |
| Life Insurance Policy Payouts | Any person | 2% | ₹1,00,000 | Section 393(1) [Table: Sl. No. 8(i)] |
| Winnings (Lottery, Puzzles, Card Games) | Any person | Rates in force | ₹10,000 (single transaction) | Section 393(3) [Table: Sl. No. 1] |
| Winnings (Horse Races) | Bookmaker / Licensed person | Rates in force | ₹10,000 (single transaction) | Section 393(3) [Table: Sl. No. 3] |
| Winnings from Online Games | Any person | Rates in force | No threshold (taxed on net winnings) | Section 393(3) [Table: Sl. No. 2] |
| Cash Withdrawals | Bank, Co-operative Society, Post Office | 2% | ₹3 Crore (Co-operative Society), ₹1 Crore (Others) | Section 393(3) [Table: Sl. No. 5] |
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for more refer Income Tax India official website click here
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