📋 TDS RATE CHART (DOMESTIC) – IT Act 2025
| Code |
Old Sec |
Nature of Payment |
New Sec |
Rate |
Threshold (₹) |
| 1004 | 192 | Any payment of accumulated balance due to an employee | 392(7) | -- | - |
| 1005 | 194D | Commission/brokerage – insurance (Individual) | 393(1) | 2% | 20,000 |
| 1005 | 194D | Commission/brokerage – insurance (Others) | 393(1) | 10% | 20,000 |
| 1006 | 194H | Commission or Brokerage – others | 393(1) | 2% | 20,000 |
| 1008 | 194I(a) | Rent on machinery etc. – specified person | 393(1) | 2% | 50,000/month |
| 1009 | 194I(b) | Rent other than machinery – specified person | 393(1) | 10% | 50,000/month |
| 1011 | 194IC | Consideration under agreement u/s 67(14) (not in kind) | 393(1) | 10% | - |
| 1012 | 194IA | Compensation on acquisition of immovable property | 393(1) | 10% | 5 Lakh |
| 1013 | 194K | Income on Units of specified Mutual Fund/Undertaking | 393(1) | 10% | 10,000 |
| 1014 | 194LBA | Interest from units of business trust to resident | 393(1) | 10% | - |
| 1015 | 194LBA | Dividend from units of business trust to resident | 393(1) | 10% | - |
| 1017 | 194LBB | Income from investment fund (non-exempt portion) | 393(1) | 10% | - |
| 1018 | 194LBC | Income from securitisation trust to investor | 393(1) | 10% | - |
| 1019 | 193 | Interest on securities | 393(1) | 10% | 10,000 |
| 1020 | 194A | Interest (other than securities) – Senior Citizen | 393(1) | 10% | 1,00,000 |
| 1021 | 194A | Interest (other than securities) – Others | 393(1) | 10% | 50,000 |
| 1022 | 194A | Interest (other than securities) – General | 393(1) | 10% | 10,000 |
| 1023 | 194C | Work contract – Contractor: Individual/HUF | 393(1) | 1%/2% | 30k/1L |
| 1024 | 194C | Work contract – Contractor: Others | 393(1) | 1%/2% | 30k/1L |
| 1026 | 194J(a) | FTS (non-professional)/Royalty (films)/Call centre | 393(1) | 2% | 50,000 |
| 1027 | 194J(b) | Fees for professional services / u/s 26(2)(h) | 393(1) | 10% | 50,000 |
| 1028 | 194J(b) | Remuneration/fees/commission to Director | 393(1) | 10% | - |
| 1029 | 194 | Dividends (including preference shares) – Resident | 393(1) | 10% | 10 Lakh |
| 1030 | 194DA | Life insurance policy payment (incl. bonus) | 393(1) | 2% | 1 Lakh |
| 1031 | 194Q | Purchase of goods | 393(1) | 0.1% | Excess of 50 Lakh |
| 1033 | 194R | Benefit/perquisite from business/profession | 393(1) | 10% | 20,000 |
| 1034 | 194R | Benefit in kind / cash insufficient for tax | 393(1) | 10% | 20,000 |
| 1035 | 194O | E-commerce: Sale of goods/services by participant | 393(1) | 0.1% | 5 Lakh |
| 1037 | 194S | Transfer of Virtual Digital Asset (Other than Ind/HUF) | 393(1) | 1% | 10,000 |
| 1038 | 194SP | Transfer of Virtual Digital Asset (Any mode) | 393(1) | 1% | 10,000 |
| 1058 | 194B | Winnings: Lottery/Crossword/Card games/Gambling | 393(3) | 30% | 10,000 |
| 1059 | 194B | Winnings (in kind / cash insufficient for tax) | 393(3) | 30% | 10,000 |
| 1060 | 194BA | Winnings from online game | 393(3) | 30% | - |
| 1061 | 194BA | Winnings from online games (in kind / cash insufficient) | 393(3) | 30% | 10,000 |
| 1062 | 194BB | Winnings from horse race | 393(3) | 30% | 10,000 |
| 1063 | 194G | Commission on lottery tickets | 393(3) | 2% | 20,000 |
| 1064 | 194N | Cash withdrawal – Co-operative Society | 393(3) | 2% | 3 Crore |
| 1065 | 194N | Cash withdrawal – Others | 393(3) | 2% | 1 Crore |
| 1066 | 194EE | Amount u/s 80CCA(2)(a) of IT Act, 1961 | 393(3) | 10% | 2,500 |
| 1067 | 194T | Salary/remuneration/commission to partner of firm | 393(3) | 10% | 20,000 |
📌 Important Notes – Section 397(2) [Old Section 206AA]:
(a) Every person entitled to receive/pay amount on which TDS is applicable must furnish valid PAN.
(b) If PAN not furnished, tax shall be deducted at
higher of:
• Rate specified in relevant provision, OR
• Rate in force, OR
• 5% (for sections 393(1) [Sl. No. 8(ii) or 8(v)]), OR
• 20% (in any other case)
🌍 TDS RATE CHART (FOREIGN REMITTANCES) – IT Act 2025
| Code |
Old Sec |
Nature of Payment |
New Sec |
Rate |
| 1004 | 192A | Accumulated balance due to employee | 392(7) | 10% |
| 1039 | 194E | Income referred to in section 211 | 393(2) | 20% |
| 1040 | 194LC | Interest on foreign currency loan (01.07.2012 – 30.06.2023) | 393(2) | 5% |
| 1041 | 194LD | Interest on rupee denominated bond (before 01.07.2023) | 393(2) | 5% |
| 1042 | 194LC | Interest on IFSC-listed bond (01.04.2020 – 30.06.2023) | 393(2) | 4% |
| 1043 | 194LC | Interest on IFSC-listed bond (on/after 01.07.2023) | 393(2) | 9% |
| 1044 | 194LB | Interest from Infrastructure Debt Fund – Non-Resident | 393(2) | 5% |
| 1045 | 194LBA(a) | Distributed income u/s 223 [Sch. V Table 3.B(a)] | 393(2) | 5% |
| 1046 | 194LBA(b) | Distributed income u/s 223 [Sch. V Table 3.B(b)] | 393(2) | 10% |
| 1047 | 194LBC | Distributed income u/s 223 [Sch. V Table 4] – Non-Resident Co. | 393(2) | 35% |
| 1047 | 194LBC | Distributed income u/s 223 – Non-Resident (Other) | 393(2) | 30% |
| 1048 | 194LBB | Income from investment fund (non-exempt) – Resident | 393(2) | 10% |
| 1048 | 194LBB | Income from investment fund – Non-Resident Co. | 393(2) | 35% |
| 1049 | 194LBC | Income from securitisation trust – Resident | 393(2) | 10% |
| 1049 | 194LBC | Income from securitisation trust – Non-Resident Co. | 393(2) | 35% |
| 1050 | 195 | Income from Mutual Fund units / specified company | 393(2) | 20% or agreement rate |
| 1051 | 196B | Income in respect of units u/s 208 | 393(2) | 10% |
| 1052 | 196B | LTCG on transfer of units u/s 208 | 393(2) | 12.5% |
| 1053 | 196C | Interest/dividend on bonds/GDRs u/s 209 | 393(2) | 10% |
| 1054 | 196C | LTCG on bonds/GDRs u/s 209 | 393(2) | 12.5% |
| 1055 | 196D | Income on securities u/s 210(1) [Table 1] | 393(2) | 20% |
| 1056 | 196D | Income on securities u/s 210(1) [Table 1] | 393(2) | 10% |
| 1057 | 195 | Interest (other) / other sums chargeable (not Salary) | 393(2) | Average applicable rate |
| 1058-1067 | 194B-194T | Winnings, lottery commission, cash withdrawal, partner payments (Same as Domestic) | 393(3) | As applicable |
🧾 TCS RATE CHART – IT Act 2025
| Code |
Old Sec |
Nature of Payment |
New Sec |
Rate |
| 1068 | 206C-A | Sale of alcoholic liquor for human consumption | 394(1) | 2% |
| 1069 | 206C-I | Sale of tendu leaves | 394(1) | 2% |
| 1070 | 206C-B | Sale of timber obtained under forest lease | 394(1) | 2% |
| 1071 | 206C-C | Sale of timber obtained by any other mode | 394(1) | 2% |
| 1072 | 206C-D | Sale of other forest produce (not timber/tendu) | 394(1) | 2% |
| 1073 | 206C-E | Sale of Scrap | 394(1) | 2% |
| 1074 | 206C-J | Sale of minerals: coal, lignite, iron ore | 394(1) | 2% |
| 1075 | 206C-L | Sale of motor vehicle (exceeding threshold) | 394(1) | 1% |
| 1076-1085 | 206C-MA to MH | Luxury goods: wrist watch, art, collectibles, yacht, sunglasses, bags, shoes, sportswear, home theatre, race horses | 394(1) | 1% |
| 1086 | 206C-T | LRS remittance for education/medical treatment (>₹10L) | 394(1) | 2% |
| 1087 | 206C-Q | LRS remittance for other purposes (>₹10L) | 394(1) | 20% |
| 1088 | 206C-O | Overseas tour programme package (≤₹10L) | 394(1) | 2% |
| 1089 | 206C-O | Overseas tour programme package (>&₹10L) | 394(1) | 2% |
| 1090 | 206C-F | Use of parking lot for business (excluding mineral oil) | 394(1) | 2% |
| 1091 | 206C-G | Use of toll plaza for business (excluding mineral oil) | 394(1) | 2% |
| 1092 | 206C-H | Use of mine/quarry for business (excluding mineral oil) | 394(1) | 2% |
📌 Important Notes – Section 397(2) [Old Section 206CC]:
(a) Every person entitled to receive/pay amount on which TCS is applicable must furnish valid PAN.
(b) If PAN not furnished, tax shall be collected at
higher of:
• Twice the rate specified in relevant provision, OR
• 5% (not exceeding 20% overall)