TDS Section & Transaction
| New Section (IT Act 2025)
| Threshold Limit (₹)
| TDS Rates (%)
|
| |
| Resident
| Non-resident
|
(192) Salaries
| 392
| -
| Normal slab rate
| Normal slab rate
|
(192A) Premature withdrawal from EPF
| 392 (7)
| ₹50,000
| With PAN: 10%
Without PAN: 34.6%
| 10
*The threshold limit is ₹ 50,000
|
(193) Interest on securities - 8% Savings (Taxable) Bonds, 2003 or 7.75%
Savings (Taxable) Bonds, 2018 during the financial year
| 393(1) [Table: Sl. No. 5(i)]
| ₹10,000
| 10%
| -
|
(194) Dividends
| 393(1) [Table: Sl. No. 7]
| ₹10,000
| 10%
| -
|
(194A) Interest other than interest from securities (from deposits with banks, a co-operative society engaged in banking, a post office)
| 393(1) [Table: Sl. No. 5(ii).D(a)]
| Senior Citizens – ₹1,00,000
Other Individuals – ₹50,000
| 10%
|
|
(194B) Income from lottery winnings, card games, crossword puzzles, and others
| 393(3) [Table: Sl. No. 1] Note 2
| ₹10,000
| 30%
| 30%
|
(194BA) Income from online games
| 393(3) [Table: Sl. No. 2]
| No threshold limit (₹0). Tax is deducted on the net winnings
| 30%
| 30%
|
(194BB) Income from winning a Horse race
| 393(3) [Table: Sl. No. 3]
| ₹10,000 (per single transaction )
| 30%
| 30%
|
(194C) Contractor-Single transaction
| | ₹30,000 per contract
| -
|
|
Individual/HUF
| 393(1)[SI.6(i).D(a)]
| -
| 1%
| -
|
- Others
| 393(1)[SI.6(i).D(b)]
| -
| 2%
| -
|
(194C) Contractor – Consolidated Payment During the F.Y.
| | ₹1,00,000
| -
|
|
- Individual/HUF
| 393(1)[SI.6(i).D(a)]
| -
| 1%
| -
|
- Others
| 393(1)[SI.6(i).D(b)]
| -
| 2%
| -
|
(194D) Insurance commission
| | ₹20,000
| |
|
Individuals/HUF
| 393(1) [Table: Sl. No. 1(i)]
| -
| 2%
| -
|
Others
| 393(1) [Table: Sl. No. 1(i)]
| -
| 10%
| -
|
(194DA) Maturity of a Life Insurance Policy
| 393(1) [Table: Sl. No. 8(i)]
| ₹1,00,000
| 2%
| -
|
(194E) Non-resident sportsmen (including athletes) or entertainers (not a citizen of India) or non-resident sports associations
| 393
| -
| -
| 20%
|
| | | | | |
(194G) Payments, Commission-Lottery
| 393(3) [Table: Sl. No. 4]
| ₹20,000
| 2%
| 2%
|
(194H) Commission/Brokerage
| 393(1) [Table: Sl. No. 1(ii)]
| ₹20,000
| 2%
| -
|
(194I) Rent of Plant/Machinery
| 393(1) [Table: Sl. No. 2(ii).D(a)]
| ₹50,000 in a month (or ₹ 6 Lakhs in a financial year)
| 2%
| -
|
- Land and Building/Furniture & Fixtures
| 393(1)[SI.2(ii).D(b)]
| ₹50,000 in a month (or ₹ 6 Lakhs in a financial year)
| 10%
| -
|
(194IA) Transfer of certain immovable property other than agricultural land
| 393(1) [Table: Sl. No. 3(ii)]
| ₹50,00,000
| 1%
| -
|
(194IB) Rent by Individual/HUF not covered under u/s 194-I
| 393
| ₹50,000 per month
| 2%
| -
|
(194IC) Payment under Joint Development Agreements to Individual/HUF
| 393(1) [Table: Sl. No. 3(ii)]
| -
| 10%
| -
|
| | | | | |
(194J) Professional Fees
| 393(1)[SI.6(iii).D(b)]
| ₹50,000
| 10%
| -
|
(194J) Technical Fees
| 393(1) [Table: Sl. No. 6(iii).D(a)]
| ₹50,000
| 2%
| -
|
(194J) Payment of royalty towards the distribution, sale or exhibition of cinematographic films
| 393(1) [Table: Sl. No. 6(iii).D(a)]
| ₹50,000
| 2%
|
|
(194J) Payment to call centre operator
| 393
| ₹50,000
| 2%
| -
|
(194J) Director's fees/remuneration/commission
| 393(1)[SI.6(iii).D(b)
| ₹50,000
| 10%
| -
|
(194K) Payment of any income for a mutual fund, such as dividends
| 393(1) [Table: Sl. No. 4(i)]
| ₹10,000
| 10%
| -
|
(194LA) Compensation on the transfer of certain immovable property
| 393
| ₹500,000
| 10%
| -
|
(194LBA1) Income distributed by a business trust to the unit holder
| 393(1) [Table: Sl. No. 4(ii)]
| -
| 10%
| 10%
|
(194LBA2) Interest income of the business trust from SPV distribution to its unit holders
| 393(1) [Table: Sl. No. 4(ii)]
| -
| -
| 5% (subject to applicable provisions)
|
(194LBA2) Dividend income of the business trust from SPV, in which it holds the entire share capital except government-held shares is exempt
| 393(1) [Table: Sl. No. 4(ii)]
| -
| -
| 10%
|
(194LBA3) Rental income payment of assets owned by a business trust to unitholders of such business trust
| 393(1) [Table: Sl. No. 4(ii)]
| -
| Rates in force
| 30%
|
(194LBB) Income in respect of units of investment fund
| 393(1) [Table: Sl. No. 4(iii)]
| -
| 10%
| 30%
|
(194LBC) Income in respect of investment in securitisation fund
| 393(1) [Table: Sl. No. 4(iv)]
| -
| 10%
| 30%
|
(194LC) Income by way of interest by an Indian specified company to a non-resident/foreign company on a foreign currency approved loan/long-term infrastructure bonds from outside India
| 393
| -
| -
| 5% (subject to specified conditions; certain securities may attract 4% or 9% as prescribed)
|
(194LC) Income by way of interest by an Indian specified company on a rupee-denominated bond / any long-term bonds from outside India, which is listed only on a recognised stock exchange located in any International Financial Services Centre
| 393
| -
| -
| 9%
|
(194LD) Interest on certain bonds (rupee-dominated) from Govt. securities to foreign institutional investors or qualified foreign investors
| 393
| -
| -
| 5%
|
(194M) Certain payments by Individual/HUF are not liable for deduction under Section 194C, 194H and 194J
| 393
| ₹50,00,000
| 2%
| -
|
(194N) Cash withdrawal exceeding a specific amount
| 393
| Others - ₹1 Crore
| 2%
| 2%
|
(194N) Cash withdrawal if person does not file ITR for the last three years and the original ITR filing due date has expired
| | -
| -
| -
|
- Amount is more than ₹20 lakh but up to ₹1 crore
| 393
| -
| 2%
| N/A
|
- Amount exceeds ₹ 1 crore
| 393
| -
| 5%
| 2%
|
(194O) Applicable for e-commerce operators for the sale of goods or provision of services facilitated by them through their digital or electronic facility or platform
| 393(1) [Table: Sl. No. 8(v)]
| ₹5,00,000
| 0.1%
| -
|
(194P) Payment of interest or pension to specific senior citizens aged 75 years or more
| 393
| N/A
| Slab Rates
| N/A
|
(194Q) Payment for a good purchase
| 393(1) [Table: Sl. No. 8(ii)]
| ₹50,00,000
| 0.1%
|
|
(194R) Perquisite or benefit to profession or business
| 393(1) [Table: Sl. No. 8(iv)]
| ₹20,000
| 10%
|
|
(194S) TDS on transfer of Virtual Digital Assets
| 393
| ₹10,000
| 1%
|
|
(194S) Specified persons: An Individual or a HUF not having income from business or profession
| 393(1) [Table: Sl. No. 8(vi)]
| ₹50,000
| 1%
|
|
(194T) Partner’s Remuneration
| 393(3)[SI.7]
| ₹20,000
| 10%
| 10%
|
(195) Income of Investment made by an NRI
| 393
| -
| -
| 20%
|
(195) Long-term capital gain as referred to in Section 11E in the case of NRI
| 393
| -
| -
| 12.5%
|
Long-term capital gain as referred in Section - 12(1)(c)(iii)
| | -
| -
| 12.5%
|
Long-term capital gain as referred to in Section 112A
| | -
| -
| 12.5%
|
Long-term capital gain as referred to in any other gains
| | -
| -
| 12.5%
|
(195) Short-term capital gain - 111A
| 393
| -
| -
| 20%
|
(195) Royalty
| 393
| -
| -
| 20%
|
(195) Fees for technical services
| 393
| -
| -
| 20%
|
(195) Interest income payable by Govt./Indian concern in foreign currency
| 393
| -
| -
| 20%
|
(195) Any Other Income
| 393
| -
| -
| As per the Income Tax Act or DTAA
|
- Company
| |
| -
| 40%
|
(196A) Income in respect of: - Units of a Mutual Fund specified under clause (23D) of section 10; or - From the specified company referred to in the Explanation to clause (35) of section 10
| 393
| -
| -
| 20%
|
(196B) Income from units to an offshore fund
| 393
| -
| -
| 10%
|
(196B) LTCG on transfer of units of an offshore fund
| 393
| -
| -
| 12.5%
|
(196C) Income from foreign currency bonds or GDR of an Indian company (including LTCG)
| 393
| -
| -
| 12.5%
|
(196D) Income of foreign Institutional Investors from securities (not being dividend or capital gain)
| 393
| -
| -
| 20%
|
