🔍 TDS/TCS Rates Search
Tax Year 2026-27 | Effective April 1, 2026 | New Income Tax Act, 2025
* Specified person = Any person except individual or HUF having turnover up to ₹1 crore (business) or ₹50 lakhs (profession)
| Old Sec | New Sec | Nature of Payment | Deductor | Rate | Threshold | Key Notes |
|---|---|---|---|---|---|---|
| 192 | 392 | Salary | Employer | Slab Rate | As per slab | Employees must provide accurate details of exemptions/deductions. |
| 192A | 392 | Premature EPF withdrawal | Any Person | 10% | ₹50,000 | No TDS if 5+ years continuous service completed. |
| 193 | 393 | Interest on securities | Any Person | 10% | ₹10,000 | Exempt: Govt securities, LIC, GIC, insurers. |
| 194 | 393 | Dividend | Company | 10% | ₹10,000 | Exempt: Dividend to REITs, specified trusts. |
| 194A | 393 | Interest other than securities | Specified person | 10% | Sr.Cit: ₹1L Others: ₹50K | *Specified person applies |
| 194B | 393 | Lottery/Game winnings | Any Person | 30% | ₹10,000 | On net winnings. |
| 194BA | 393 | Online game winnings | Any Person | 30% | No limit | On net winnings. |
| 194BB | 393 | Horse race winnings | Any Person | 30% | ₹10,000 | - |
| 194C | 393 | Payments to contractors | Specified person | 1%/2% | ₹30K/contract or ₹1L/year | 1% Ind/HUF, 2% others. Includes manpower supply. *Specified person applies |
| 194D | 393 | Insurance commission | Insurance Co. | 2% | ₹20,000 | - |
| 194DA | 393 | Life insurance policy payment | Insurance Co. | 2% | ₹1,00,000 | Maturity/surrender value. |
| 194E | 393 | Non-resident sportsmen | Any Person | 20% | No threshold | - |
| 194G | 393 | Lottery ticket commission | Any person | 2% | ₹20,000 | - |
| 194H | 393 | Commission/Brokerage | Specified Person | 2% | ₹20,000 | Except specified entities. *Specified person applies |
| 194I | 393 | Rent | Specified person | 2%/10% | ₹50,000/month | Plant/Machinery: 2%, Land/Building: 10%. *Specified person applies |
| 194IA | 393 | Immovable property (non-agri) | Buyer | 1% | ₹50 Lakhs | Higher of sale consideration/stamp duty value. |
| 194IB | 393 | Rent by Individual/HUF | Indiv/HUF | 2% | ₹50,000/month | Only for Ind/HUF not liable to tax audit. |
| 194J | 393 | Professional/Technical fees | Specified person | 10% | ₹50,000/year | Call center rate: 2%. No threshold for directors. *Specified person applies |
| 194M | 393 | Contract/Comm/Prof fees | Indiv/HUF | 2% | ₹50 Lakhs/FY | For Ind/HUF not covered in 194C/J/H. |
| 194N | 393 | Cash withdrawals | Bank/PO | 2%/5% | ₹1 Cr | ITR filers: 2% >₹1Cr; Non-filers: 2% (₹20L-1Cr), 5% >₹1Cr. |
| 194O | 393 | E-commerce participant | Ecom Operator | 0.1% | ₹5 Lakhs | On gross sale amount. |
| 194P | 393 | Specified banks (Sr. Citizens 75+) | Note | Slab Rate | - | Pension + interest from same bank only. |
| 194Q | 393 | Purchase of goods | Buyer | 0.1% | ₹50 Lakhs | If turnover >₹10 Cr. |
| 194R | 393 | Benefit/perquisite | Specified person | 10% | ₹20,000/FY | Arising from business/profession. *Specified person applies |
| 194S | 393 | Virtual Digital Assets (VDAs) | Buyer | 1% | Various | Cryptocurrency, NFTs. |
| 194T | 393 | Firm payments to partners | Firm | 10% | ₹20,000/FY | Salary, remuneration, commission, interest. |
| Old Sec | New Sec | Nature of Payment | Collector | Rate | Threshold | Key Notes |
|---|---|---|---|---|---|---|
| 206C(1) | 394 | Alcoholic liquor | Seller | 2% | None | Rate ↑ from 1% w.e.f. 01-Apr-2026. |
| 206C(1) | 394 | Tendu leaves | Seller | 2% | None | Rate ↓ from 5% w.e.f. 01-Apr-2026. |
| 206C(1) | 394 | Timber/forest produce | Seller | 2% | None | Other than tendu leaves. |
| 206C(1) | 394 | Scrap | Seller | 2% | None | Rate ↑ from 1%. |
| 206C(1) | 394 | Minerals (coal, lignite, iron ore) | Seller | 2% | None | Rate ↑ from 1%. |
| 206C(1C) | 394 | Parking lot/toll plaza/mining | Licensor | 2% | None | Lease/license. |
| 206C(1F) | 394 | Motor vehicles | Seller | 1% | ₹10 Lakh | Value >₹10 Lakh/transaction. |
| 206C(1F) | 394 | Luxury goods | Seller | 1% | ₹10 Lakh | Watches, antiques, yachts, etc. |
| 206C(1G) | 394 | LRS - Education/Medical | Auth. Dealer | 2% | ₹10 Lakh | No TCS up to ₹10L. |
| 206C(1G) | 394 | LRS - Other purposes | Auth. Dealer | 20% | ₹10 Lakh | No TCS up to ₹10L. |
| 206C(1G) | 394 | Overseas tour package | Tour Op. | 2% | None | Flat 2%. |
🌟 New Regime (Default) - All Individuals
| Income Slab | Tax Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
📜 Old Regime (Optional)
| Category | Basic Exemption | 5% Slab | 20%/30% |
|---|---|---|---|
| Individual <60 yrs | ₹2.5L | ₹2.5L-₹5L | >₹5L/₹10L |
| Senior Citizen (60-79 yrs) | ₹3L | ₹3L-₹5L | >₹5L/₹10L |
| Super Senior (>80 yrs) | ₹5L | - | >₹5L/₹10L |
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