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TDS Rates Chart

Section-wise TDS rates and thresholds.

Updated 17 August 2026
SectionPayment typeRateThreshold
192SalarySlab rateBasic exemption limit
194AInterest other than securities10%₹50,000 (₹1,00,000 for senior citizens)
194CContractor payments1% individual / 2% company₹30,000 single, ₹1,00,000 aggregate
194HCommission or brokerage2%₹20,000
194IRent — land or building10%₹2,40,000
194IRent — plant and machinery2%₹2,40,000
194-IASale of immovable property1%₹50,00,000
194-IBRent paid by individuals2%₹50,000 per month
194JProfessional or technical fees10% (2% technical)₹30,000
206AAWhere PAN is not furnished20% flatOverrides the above

Data as of 17 Aug 2026Source: incometax.gov.in

Worth knowing.Without a PAN, Section 206AA forces a flat 20% regardless of the section rate. Thresholds apply to aggregate payments across the financial year, not per invoice.

Your numbers

₹5 L
₹0₹5,00,000₹10 Cr
TDS to deduct
₹50,000
Section
194J — Professional / technical fees
Threshold
₹30,000
Rate applied
10.00%
Net payment to payee
₹4,50,000

What this means.Deposit by the 7th of the following month and file the quarterly TDS return, or face ₹200 a day under 234E.

Questions

Is this tax information specific to India?

Yes. Everything on Credsir is written for Indian regulation, Indian tax law and Indian products — RBI rules, IRDAI norms, SEBI regulation and the current financial year’s income tax provisions.

How often is this page updated?

Rate tables are refreshed weekly, and immediately after an RBI policy change or a Budget announcement. Every figure on the page carries the date it was captured and a link to its source, so you can always see how current it is.

Does Credsir get paid to rank products here?

No. We earn from partner links and advertising, but rankings come from a published scoring formula that runs identically on every product, whether we earn from it or not. Products we make nothing from appear in these lists whenever they win on the numbers.

Are these the rates I will actually be offered?

Advertised rates are the best case, reserved for applicants with a high credit score, stable income and a favourable profile. Your offer depends on your credit score, employer, income and existing obligations. Treat published rates as the floor, not the quote.

Related reading

Worth knowing.Rates, fees and terms change frequently and vary by applicant. Everything here is general information, not personalised advice. Confirm the current terms directly with the institution before you apply. How we research and rate.