TDS RATE CHART

FOR TAX YEAR 2026-2027 (FY 2026-27)

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Updated TDS Provisions All Major Sections Covered Easy Reference Guide
01 SALARY RELATED TDS
CodeSecRateThreshold
1001192As per slabNA
1002192As per slabNA
1004192A10%50,000
02 INTEREST
CodeSecRateThreshold
1020194A10%₹ 1,00,000
1021194A10%₹ 50,000
102319310%₹ 10,000
03 COMMISSION / BROKERAGE
CodeSecRateThreshold
1031194H2%₹ 20,000
1020194D2% / 10%₹ 20,000
1033194LA2%₹ 20,000
04 CONTRACT & PROFESSIONAL
CodeSecRateThreshold
1040194C1% / 2%30k/1L
1043194J10%₹ 50,000
1044194C1%₹ 30,000
05 RENT & PROPERTY
CodeSecRateThreshold
1050194I2%50k/month
1051194I10%50k/month
1052194IA1%₹ 50,00,000
08 CASH WITHDRAWAL
CodeSecRateThreshold
1080194N2%₹ 3 Crore
1081194N2%₹ 1 Crore
Important Points to Remember
  • TDS is to be deducted on credit or payment whichever is earlier.
  • Threshold limits are subject to conditions as per Income Tax Act.
  • Higher rate in case PAN is not furnished (usually 20%).
TDS PAYMENT DUE DATES
Non-Govt. Deductors: 7th of next month
Govt. Deductors: 7th of next month
March Deduction: 30th April
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