The TDS rates you meet most often, FY 2025-26. Rates below; the thresholds were revised by the Finance Act 2025, so confirm the current threshold before applying.
| Section | Payment | Rate |
|---|---|---|
| 192 | Salary | Average slab rate |
| 192A | Premature EPF withdrawal | 10% |
| 194 | Dividend | 10% |
| 194A | Bank / other interest | 10% |
| 194C | Contractor | 1% (individual) / 2% |
| 194H | Commission / brokerage | 2% |
| 194-I | Rent — land/building | 10% |
| 194-IB | Rent by individual/HUF | 2% |
| 194-IA | Purchase of property | 1% (over ₹50L) |
| 194J | Professional / technical fees | 10% / 2% |
| 194Q | Purchase of goods | 0.1% |
| 195 | Payment to non-resident | As applicable / DTAA |
No PAN → TDS at the higher rate (generally 20%). NRIs can reduce excess TDS with a lower-TDS certificate.
Our CAs compute it on your exact numbers and file it.
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