TDS Rate Chart For FY 2025-26 Excel/PDF Download Now
TDS Rate Chart FY 2025-26: Tax Deducted at Source (TDS) plays a pivotal role in India’s income tax ecosystem. It ensures that taxes are collected at the point of income generation. This process helps the government maintain a steady flow of revenue throughout the year.
Several important changes are in place for the Financial Year 2025-26 (Assessment Year 2026-27). These changes guide taxpayers. Thresholds are also important for deductors and professionals.
In this detailed post, we cover the latest TDS rate chart for FY 2025-26. We include thresholds, exemptions, and applicable rates. We also provide downloadable formats (Excel/PDF) for quick access and reference.
What is TDS?
TDS (Tax Deducted at Source) is a mechanism under the Income Tax Act, 1961. It is inevitable indeed as this fulfils the Government’s treasury for incurring monthly expenditure.
Tax is deducted when making certain payments, such as salary, interest, rent, and commission. The person making the payment deducts tax and remits it to the government. Thus, TDS is an advance tax collection by the government to sustain its monthly expenditure.
What is the TDS Rate Chart FY 2025-26?
The TDS rate chart FY 2025-26 is a consolidated table. It lays out the applicable TDS percentages for various types of payments. It also includes threshold limits, above which TDS must be deducted.
These rates are notified by the Income Tax Department every financial year. The TDS Rate Chart for FY 2025-26 Excel Download includes updates and clarifications post the Union Budget 2025. These updates ensure taxpayers comply with the latest rules.
TDS Rate Chart For FY 2025-26 Excel Download
| Nature of Payment | Section | Annual Threshold Limit (₹) | TDS Rate (Individual/HUF) (%) | TDS Rate (Company) (%) |
|---|---|---|---|---|
| Salaries (New & Old Tax Regime) | 192 | ₹ 4,00,000 | Slab Rate | N.A |
| EPF Withdrawal before 5 years | 192A | ₹ 50,000 | 10 | N.A |
| Interest on Securities by Company | 193 | ₹ 10,000 | 10 | 10 |
| Dividend by Company | 194 | ₹ 10,000 | 10 | 10 |
| Interest (Bank) – Non Sr. Citizen | 194A | ₹ 50,000 | 10 | N.A |
| Interest (Bank) – Sr. Citizen | 194A | ₹ 1,00,000 | 10 | N.A |
| Interest (Other) | 194A | ₹ 10,000 | 10 | 10 |
| Lottery Winnings | 194B | ₹ 10,000 | 30 | 30 |
| Online Game Winnings | 194BA | No Limit | 30 | 30 |
| Horse Race Winnings | 194BB | ₹ 10,000 | 30 | 30 |
| Lottery/Crossword (Kind Payment) | 194BP | ₹ 10,000 | 30 | 30 |
| Contractors | 194C | ₹30,000/bill or ₹1,00,000/year | 1 | 2 |
| Transporters (Not under 44AE) | 194C | ₹30,000/bill or ₹1,00,000/year | 1 | 2 |
| Insurance Commission | 194D | ₹ 20,000 | 2 | 10 |
| Life Insurance Maturity (Non-Exempt) | 194DA | ₹ 1,00,000 | 2 | 2 |
| Payment to NRI Sportsman/Association | 194E | No Limit | 20 | 20 |
| National Saving Scheme (NSS) | 194EE | ₹ 2,500 | 10 | 10 |
| Repurchase of Units (UTI/Mutual Fund) | 194F | ₹ 0 | 0 | 0 |
| Lottery Commission | 194G | ₹ 20,000 | 2 | 2 |
| Commission or Brokerage | 194H | ₹ 20,000 | 2 | 2 |
| Rent (Plant, Machinery, Equipment) | 194I(a) | ₹50,000/month | 2 | 2 |
| Rent (Land, Building, Furniture) | 194I(b) | ₹50,000/month | 10 | 10 |
| Transfer of Immovable Property | 194IA | ₹50 Lakh | 1 | 1 |
| Rent by Individuals/HUF not under audit | 194IB | ₹50,000/month | 2 | 2 |
| Technical/Professional Services, Royalty, etc. | 194J(a) | ₹ 50,000 | 2 | 2 |
| Other Professional Fees | 194J(b) | ₹ 50,000 | 10 | 10 |
| Dividend by Mutual Funds | 194K | ₹ 10,000 | 10 | 10 |
| Compulsory Acquisition (Non-agri land) | 194LA | ₹ 5,00,000 | 10 | 10 |
| Certain Payments by Individuals/HUFs (non-TDS liable U/S 194C, 194H, 194J) | 194M | ₹ 50 Lakh | 5 | 5 |
| Cash Withdrawal (from Bank/Co-op) | 194N | ₹1/3 Crore | 2 | 2 |
| E-commerce Operator to Seller | 194O | ₹ 5,00,000 | 0.10 | 0.10 |
| Pension/Interest to Sr. Citizen (75+ yrs) | 194P | Basic Exemption | Slab Rate | N.A |
| Purchase of Goods (w.e.f. 01.07.21) | 194Q | Above ₹50 Lakh | 0.1 | 0.1 |
| Virtual Digital Asset Transfer – Specified persons | 194S | ₹50,000 | 1 | 1 |
| Virtual Digital Asset Transfer – Others | 194S | ₹10,000 | 1 | 1 |
| Partnership Firm to Partner | 194T | ₹ 20,000 | 10 | 10 |
💡 Note: TDS is deducted at a higher rate if the deductee fails to furnish a valid PAN. The rate is 20% or the applicable rate, whichever is higher, under Section 206AA.
What is the TDS Limit Change in Budget 2025/TDS Rate Chart Changes 2025?
Union Budget 2025 introduced various minimal as well as significant changes to the TDS limits. Here’s a quick snapshot of updates:
- TDS Exemption limit has been enhanced for Senior Citizens;
- The basic salary exemption limit has been enhanced up to 4 Lakh(new tax regime)
- TDS threshold limit has been increased for Rental Income U/S 194
- TDS threshold limit for payment of Professional Fees has been increased U/S 194J
- TDS threshold limit for Interest on Securities has been increased.
- The government proposed simplified TDS return filing and reconciliation measures for small businesses.
- Expansion in the TDS Section List to include new categories for digital asset transactions.
So, to answer: What is the TDS limit change in Budget 2025? — There’s very little significant change in limits, but not any substantial changes.
TDS Rate Chart FY 2025-26: Important Highlights
TDS Rate on Salary (Section 192)
The TDS rate on salary depends on the employee’s estimated income for the year and the applicable income tax slab.
FY 2025-26 Income Tax Slabs (New Regime):
| Income Slab | Tax Rate |
|---|---|
| 0 – ₹4,00,000 | NIL |
| ₹4L – ₹8L | 5% |
| ₹8L – ₹12L | 10% |
| ₹12L – ₹16L | 15% |
| ₹16L – ₹20L | 20% |
| ₹20L – ₹24L | 25% |
| Above ₹24L | 30% |
Employers must deduct TDS every month after considering the employee’s declarations and applicable exemptions/deductions, if any.
Want to calculate your income tax liability for FY 2025-26? Check below:
TDS Rate on payment to Contractors- Section 194C
The most common term that people search on the internet is the applicable TDS Rate for payments to contractors/subcontractors.
Thus, the TDS rate chart for FY 2025-26 U/S 194C is :
- The threshold limit is Rs. 30,000 in a single bill or Rs. 1,00,000 in a year;
- TDS rate: 1% for individuals/HUFs;
- TDS rate: 2% for others(Company /Partnership Firm);
- This includes payments for service contracts(AMC), logistics contracts, construction works, etc.
Pro Tip: Businesses frequently search for TDS percentage for service. It usually falls under Section 194J (10% for professionals) or Section 194C (1-2% for contracts).
TDS Rate on payment of Fees for Professional and Technical Services- Section 194J
Section 194J applies to payments for:
- Professional Services (CA, Lawyer, Doctor, Consultant, etc.)
- Technical Service (software development, website design and maintenance, audio or video recording, and related activities like photography or editing work)
- Royalty
- Non-compete fees
TDS percentage for Section 194J(a):
- Threshold limit: ₹50,000 in a financial year
- 2% for technical services and call centres.
TDS percentage for Section 194J(b):
- Threshold limit: ₹50,000 in a financial year
- 10% for professional services like doctors, CA, consultants.
TDS Rate on Crypto & Digital Assets- Section 194S
Section 194S applies when you trade in Virtual Digital Asset(VDA) such as cryptocurrency and Non-Fungible Token(NFT).
TDS percentage for Section 194S
Transfer of VDA :
Threshold limit: ₹10,000/ ₹50,000 in a financial year
- 1% for Others above ₹10,000
- 1% for Specified persons above ₹50,000
TDS Section List – Key Highlights
To simplify your TDS compliance, here’s a quick look at the TDS Section List:
| Under Section | Nature |
|---|---|
| 192 | Salary |
| 193 | Interest on Securities |
| 194 | Dividend |
| 194A | Bank/Post Office Interest |
| 194C | Contractors |
| 194H | Commission & Brokerage |
| 194I | Rent |
| 194J | Professional Fees |
| 194Q | Purchase of Goods |
| 194-IB | Rent by Individuals/HUFs |
| 195 | Non-resident Payments |
FAQs TDS Rate Chart for FY 2025-26 Excel Download
What is the TDS Limit for Rent in 2025-26?
As per Section 194I(a)/(b), TDS on rent is applicable if the total rent during the financial year is more than ₹6,00,000. More specifically, it applies if the rent exceeds ₹50,000 per month. The threshold limit has been enhanced in Budget 2025 from the earlier ₹20,000 per month to ₹50,000 per month.
Additionally, under Section 194-IB, individuals or HUFS (not liable for tax audit) must deduct TDS at 2% if rent payment exceeds ₹50,000 per month.
What is the TDS rate for 194I?
- 2% for rent of plant and machinery- Section 194I(a)
- 10% for rent of land, building, or furniture- Section 194I(b)
Download Section
TDS Rate Chart for FY 2025-26 Excel Download
| Format | Description | Link |
|---|---|---|
| TDS Rate Chart for FY 2025-26 Excel Download | Editable chart with filters | ✅ Download Excel |
TDS Rate Chart for FY 2025-26 PDF Download
| Format | Description | Link |
|---|---|---|
| TDS Rate Chart for FY 2025-26 PDF Download | Print-friendly version | ✅ Download PDF |