TDS slabs
TDS & TCS — Master Reference (TDS: FY 2025 changes included)
Master TDS & TCS reference: The tables below present the TDS sections and common TCS items. The TDS entries follow the data you supplied (including thresholds, multi-rate notes and special conditions). FY 2025–26 notable threshold changes are shown in the FY Changes highlight box.
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About this Reference
This page is split into categories for easier reading. The Master Table contains every section you provided with the following columns:- Section — The TDS/TCS section number.
- Nature of Payment — Brief description of the payment type.
- TDS / TCS Rate — The applicable rate(s).
- Threshold / Conditions — Thresholds, special conditions, or notes.
Salary & Employment
Sections: 192, 192A (EPF). TDS as per slab / special 10% on premature EPF > ₹50,000.
Interest & Securities
Sections: 193, 194A, 196D, 196C etc. Typical rates: 10% for many interest items; special rates for non-residents.
Dividends & Mutual Funds
Sections: 194, 194K. 10% thresholds and reporting.
Lottery / Gaming
Sections: 194B, 194BB, 194BA — high withholding (30%) for winnings.
Contractors & Professionals
Sections: 194C, 194J(a), 194J(b), 194M — contractor and professional withholding (1%/2%/2%/10% depending on payer).
Rent & Property
Sections: 194I, 194IA, 194IC, 194LA — rent & immovable property with special thresholds and rates.
Non-residents & Offshore
Sections: 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 196B, 196C, 196D — rates vary; check specific section for resident/non-resident differences.
Capital Gains & Misc
Section 195 covers several cross-border payments; 195/196 series cover capital gains & royalty with fixed rates.
FY 2025–26: Revised thresholds for many sections (see FY Changes table below).
Section 206AB repealed — compliance relief for some deductors.
New Section 194T inserted (TDS on partner’s remuneration at 10%).
194LBC rate for residents reduced to 10% (FY 2025).
192 — Salary
194A — Interest
194C — Contractors
194I — Rent / Property
194J — Professional Fees
194B / 194BB — Winnings
194Q — Purchase of Goods
194T — Partners Remuneration (NEW)
| Section | Nature of Payment | TDS / TCS Rate | Threshold / Conditions |
|---|---|---|---|
| Salary & Employment | |||
| 192 | Salary | As per income tax slab | Basic exemption limit of employee — TDS as per applicable slab rates |
| 192A | Premature withdrawal from EPF | 10% | Threshold: Rs. 50,000 |
| Interest, Securities & Dividends | |||
| 193 | Interest on Securities | 10% | Threshold: Rs. 10,000 |
| 194 | Dividends | 10% | Threshold: Rs. 10,000 |
| 194A | Interest on bank / post office deposits | 10% | Threshold: Rs. 50,000 |
| Interest on bank / post office deposits (Senior Citizen) | 10% | Threshold: Rs. 1,00,000 | |
| Interest (Others) | 10% | Threshold: Rs. 10,000 | |
| 194K | Payment of dividend by mutual funds | 10% | Threshold: Rs. 10,000 |
| Lottery / Gaming / Winnings | |||
| 194B | Lottery, game shows, gambling winnings | 30% | Threshold: Rs. 10,000 |
| 194BA | Online gaming winnings | 30% | Threshold: — (no threshold shown) |
| 194BB | Winnings from horse races | 30% | Threshold: Rs. 10,000 (aggregate winnings during FY; not single transaction) |
| Contractors, Commission & Professional Services | |||
| 194C | Payment to contractors or sub-contractors | 1% / 2% | Threshold: Rs. 30,000 (single transaction) or Rs. 1,00,000 (in a FY). 1% for individuals & HUF; 2% for others. |
| 194D | Insurance Commission | 2% / 10% | Threshold: Rs. 20,000 — 2% for individuals & HUF, 10% for others |
| 194DA | Payment received – Life insurance policy | 2% | Threshold: Rs. 1,00,000 |
| 194EE | Payment received – National Savings Scheme (NSS) | 10% | Threshold: Rs. 2,500 |
| 194G | Commission on Lottery Tickets | 2% | Threshold: Rs. 20,000 |
| 194H | Commission / Brokerage | 2%* | Threshold: Rs. 20,000 — (user dataset noted 2%; earlier template had 5% for different context; follow provided dataset: 2%) |
| 194J(a) | Fees – Technical Services, Call Centre, Royalty, Distribution / Exhibition of Cinematography Films, etc. | 2% | Threshold: Rs. 50,000 |
| 194J(b) | Fees – All other Professional Services | 10% | Threshold: Rs. 50,000 |
| Rent & Immovable Property | |||
| 194I(a) | Rent for Plant & Machinery | 2% | Threshold: Rs. 50,000 |
| 194I(b) | Rent of Land, Building & Furniture | 10% | Threshold: Rs. 50,000 |
| 194IA | Transfer of certain immovable property other than agricultural land | 1% | Threshold: Rs. 50 lakh |
| 194IB | Rent payment by individual / HUF not covered u/s 194I | 2% | Threshold: Rs. 50,000 per month |
| 194IC | Payment under specified Joint Development Agreement | 10% | Threshold: — |
| 194LA | Compensation on transfer of immovable property other than agricultural land | 10% | Threshold: Rs. 5 lakh |
| Non-residents, Business Trusts & Funds | |||
| 194LB | Income by way of interest from infrastructure debt fund (non-resident) | 5% | Threshold: — |
| 194LBA | Certain income from units of a business trust | 10% | Threshold: — |
| 194LBB | Income in respect of investment of investment fund | 10% / 30% / 40% | Residents: 10%; Non-residents: 30%; Foreign companies: 40% |
| 194LBC | Income in respect of investment in securitization trust | 10% / 40% / 10% | Residents: 10%; Non-residents: 40%; For individual & HUF: 10% |
| Miscellaneous & Recent Sections | |||
| 194M | Payment made for Contracts, Brokerage or Professional Fees etc. by Individual and HUF | 2% | Threshold: Rs. 50 lakh |
| 194N | Cash withdrawal in excess of 1 crore during the previous year from 1 or more account | 2% / 2% / 5% | 1 Crore (Rs. 3 Crores if withdrawal by co-operative society) — 2%; 20 Lakh (if ITR not filed for previous 3 years) — 2% (Rs. 20 Lakh – 1 Crore); 5% (Rs. 1 Crore & above) |
| 194O | TDS on e-commerce participants | 0.10% | Threshold: Rs. 5 lakh |
| 194P | TDS in case of Specified Senior Citizen (above 75 years) having Salary & Interest (ITR not required) | Slab Rates | Threshold: — (Special provisions for specified senior citizens) |
| 194Q | TDS on Purchase of Goods exceeding Rs. 50 Lakh | 0.10% | Threshold: Rs. 50 lakh |
| 194R | Benefits or perquisites of business or profession | 10% | Threshold: Rs. 20,000 |
| Virtual Digital Assets | |||
| 194S | Payment of consideration for transfer of virtual digital asset by persons other than specified person | 1% | Threshold: Rs. 10,000 |
| — | Payment of consideration for transfer of virtual digital asset by specified person | 1% | Threshold: Rs. 50,000 |
| Partnerships & Partners | |||
| 194T | Payments by Partnership Firms to Partners (new section) | 10% | Threshold: Rs. 20,000 |
| Special / Duplicate Cases | |||
| 194B | Income by way of lottery winnings, card games, crossword puzzles, and other games of any type | 30% | Nil (Up to Rs. 10,000 per transaction — No TDS needs to be deducted) — user dataset kept phrasing |
| 194E | Payment to non-resident sportsman or entertainer | 20% | Threshold: Nil |
| Business Trust / SPV Specific | |||
| 194LBA(3) | Interest income received or receivable to a business trust from SPV and distribution to its unitholders | 5% | Threshold: Nil |
| — | Dividend income received from SPV by a business trust and distribution to its unitholders | 10% | Threshold: Nil |
| — | Payment in the nature of rental income out of real estate assets owned directly by such business trust to unitholders | 40% | Threshold: Nil |
| Foreign Currency / Bonds / FIIs | |||
| 194LC | Interest for loan borrowed in foreign currency / long-term bonds | 5% / 4% | 5% (general); 4% if interest payable against long-term bonds listed on recognized stock exchange in IFSC |
| 194LD | Interest on rupee-denominated bond to FII or QFI | 5% | Threshold: Nil |
| Section 195 & Capital Gains / Royalty / Fees | |||
| 195 | Payment of any other sum including various capital gains rates / royalty / technical fees (multiple sub-items) | Varied (12.5% / 20% / 35%) | Examples from dataset:
|
| Offshore Funds / Foreign Instruments | |||
| 196B | Income from units of an offshore fund | 10% | Threshold: Nil |
| 196B | Long-term Capital Gain on transfer of units of an offshore fund | 12.50% | Threshold: Nil |
| 196C | Income from foreign currency bonds or GDR of an Indian company | 10% | Threshold: Nil |
| 196C | LTCG on foreign currency bonds or GDR of an Indian company | 12.50% | Threshold: Nil |
| 196D | Income (excluding dividend & capital gain) from Foreign Institutional Investors | 20% | Threshold: Nil |
FY 2025–26: TDS Threshold & Rate Changes (selected items)Below are the modified threshold limits (as per your data):
| Section | Previous Threshold | Modified Threshold |
|---|---|---|
| 193 – Interest on securities | NIL | 10,000 |
| 194A – Interest other than interest on securities | (i) 50,000 (senior), (ii) 40,000 (others when payer is bank/co-op/post), (iii) 5,000 (other cases) | (i) 1,00,000 (senior), (ii) 50,000 (others when payer is bank/co-op/post), (iii) 10,000 (other cases) |
| 194 – Dividend (individual shareholder) | 5,000 | 10,000 |
| 194K – Mutual funds income | 5,000 | 10,000 |
| 194B / 194BB – Lottery / Horse Race | Aggregate exceeding 10,000 during FY | 10,000 in respect of a single transaction |
| 194D – Insurance commission | 15,000 | 20,000 |
| 194G – Commission / prize on lottery tickets | 15,000 | 20,000 |
| 194H – Commission or brokerage | 15,000 | 20,000 |
| 194-I – Rent | 2,40,000 (FY) | 6,00,000 (FY) |
| 194J – Fee for professional / technical services | 30,000 | 50,000 |
| 194LA – Enhanced compensation | 2,50,000 | 5,00,000 |
| 206C(1G) – Remittance under LRS & overseas tour package | 7,00,000 | 10,00,000 |
Other FY 2025 notes (from your data): Section 206AB has been removed; Section 194LBC rate for residents reduced to 10%; Section 194T inserted (partner’s remuneration at 10%).
Salary / EPF
192: Salary — TDS as per slab.
192A: Premature EPF withdrawal > ₹50,000 — 10%.
Interest / Bank
193 / 194A: Interest on securities / bank — typical 10% (various thresholds & senior citizen relaxations).
Dividends / Mutual Funds
194 / 194K: Dividend and mutual fund distribution — 10% above thresholds.
Contractors & Professionals
194C / 194J: Contract & professional fees — 1% / 2% / 10% depending on payer & service type.
Rent & Property
194I / 194IA / 194IB: Rent & immovable property — special thresholds (e.g., ₹50k pm / ₹50 lakh transfer).
Winnings & Gaming
194B / 194BB / 194BA: Lottery / horse race / online gaming — typically 30% withholding.
Non-Resident / Offshore
Sections 194LB / 194LBA / 194LBB / 194LBC / 194LC / 194LD / 196B / 196C / 196D — various rates; resident/non-resident differences important.
Virtual Digital Assets
194S: Transfer of VDA — 1% (varies by specified person status).
192 — Salary
193 — Interest on Securities
194A — Bank Interest
194C — Contractors
194J — Professional Fees
194I — Rent
194Q — Purchase of Goods
194T — Partner’s Remuneration (NEW)
TCS — Common Items (selected)
Below are common TCS provisions many users reference (inserted as common items — if you want a full statutory TCS matrix I can expand):
| TCS Section | Nature | Rate | Threshold / Notes |
|---|---|---|---|
| 206C(1) / (1A) / (1B) | TCS on sale of minerals/oil etc (examples) | Varies by item | Statutory; item-specific |
| 206C(1G) | Remittances under LRS & overseas tour packages | As per law (see FY changes table) | Thresholds revised to ₹10,00,000 (FY 2025) |
| 206C(1H) | TCS on foreign remittances (if applicable) | Varies | Refer to statutory text for itemised rates |
| 206C(1F) | TCS on sale of foreign exchange | Varies | Item-specific |
If you want a complete TCS matrix with every product category and the exact percent (e.g., 0.075%/0.1% for some items), I can append that table too — just confirm and I’ll add.
Notes & Next Steps
This page used your supplied TDS dataset and inserted it into the full layout (cards, grid, master table and FY 2025 changes). If you want the following improvements, say the word and I will produce an updated file:
- Convert the master table into searchable, copyable CSV/Excel download
- Include exact statutory citations and links to government notifications (requires me to fetch sources)
- Expand the TCS matrix with every product category and exact rates
- Compress the page for faster loading (lazy-load images / collapse cards)
