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TDS Rate Finder

The section and rate for a payment, under the Income-tax Act 1961 and the 2025 Act side by side.

Rule pack version 2 · as of 13 Oct 2026

On 13 Oct 2026 the Income-tax Act, 2025 is in force.

Act in forceeffective from 1 Apr 2026Verified: Verified against the notification by a reviewer.Source (opens in a new tab)

Try a word such as rent, or a section such as 194J or NS02.

Payee

12 payment types in the rate book.

  • Salary

    Income-tax Act, 2025

    No matching row in the rule tables yet.

    Income-tax Act, 1961

    Section 192Slab rates, worked out per employee

    Without PAN
    20%
    Statement
    24Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Interest other than interest on securities (payer other than a bank, co-operative bank or post office)

    Income-tax Act, 2025

    No matching row in the rule tables yet.

    Income-tax Act, 1961

    Section 194A10%

    Without PAN
    20%
    Total in the FY above
    ₹10,000.00
    Statement
    26Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Payments to contractors

    Income-tax Act, 2025

    In force

    Nature NS012%

    Without PAN
    20%
    Single payment above
    ₹30,000.00
    Total in the FY above
    ₹1,00,000.00
    Statement
    Form 140

    Ruleeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194C2%

    Without PAN
    20%
    Single payment above
    ₹30,000.00
    Total in the FY above
    ₹1,00,000.00
    Statement
    26Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Commission or brokerage

    Income-tax Act, 2025

    No matching row in the rule tables yet.

    Income-tax Act, 1961

    Section 194H2%

    Without PAN
    20%
    Total in the FY above
    ₹20,000.00
    Statement
    26Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Rent for plant, machinery or equipment (earlier 194I(a))

    Income-tax Act, 2025

    In force

    Nature NS052%

    Without PAN
    20%
    Single payment above
    ₹50,000.00
    Statement
    Form 140

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194I(a)2%

    Without PAN
    20%
    Single payment above
    ₹50,000.00
    Statement
    26Q

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

  • Rent for land, building or furniture (earlier 194I(b))

    Income-tax Act, 2025

    In force

    Nature NS0610%

    Without PAN
    20%
    Single payment above
    ₹50,000.00
    Statement
    Form 140

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194I(b)10%

    Without PAN
    20%
    Single payment above
    ₹50,000.00
    Statement
    26Q

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

  • Fees for technical services

    Income-tax Act, 2025

    In force

    Nature NS032%

    Without PAN
    20%
    Total in the FY above
    ₹50,000.00
    Statement
    Form 140

    Ruleeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194J(a)2%

    Without PAN
    20%
    Total in the FY above
    ₹50,000.00
    Statement
    26Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Fees for professional services

    Income-tax Act, 2025

    In force

    Nature NS0210%

    Without PAN
    20%
    Total in the FY above
    ₹50,000.00
    Statement
    Form 140

    Ruleeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194J(b)10%

    Without PAN
    20%
    Total in the FY above
    ₹50,000.00
    Statement
    26Q

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • Purchase of goods

    Income-tax Act, 2025

    In force

    Nature NS120.1%

    Without PAN
    5%
    On the amount above
    ₹50,00,000.00
    Statement
    Form 140

    Applies only when the rule’s condition is met (for example the payer’s turnover). See the source.

    Ruleeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 194Q0.1%

    Without PAN
    5%
    On the amount above
    ₹50,00,000.00
    Statement
    26Q

    Applies only when the rule’s condition is met (for example the payer’s turnover). See the source.

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

  • TCS on sale of scrap (earlier 206C(1))

    Income-tax Act, 2025

    In force

    Nature TCS_SCRAP1%

    Without PAN
    5%
    Statement
    Form 143

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Income-tax Act, 1961

    Section 206C(1)1%

    Without PAN
    5%
    Statement
    27EQ

    Ruleeffective from 1 Apr 2025 to 31 Mar 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Section mapeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

  • Transfer of immovable property

    Income-tax Act, 2025

    In force

    Nature NS_PROPERTY1%

    Without PAN
    20%
    Single payment above
    ₹49,99,999.99
    Statement
    Form 141

    This row has an open question with our reviewers. Check it against the Act before you rely on it.

    Ruleeffective from 1 Apr 2026Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.Source (opens in a new tab)

    Income-tax Act, 1961

    No matching row in the rule tables yet.

  • Salary

    Income-tax Act, 2025

    In force

    Nature S01Slab rates, worked out per employee

    Without PAN
    20%
    Statement
    Form 138

    Ruleeffective from 1 Apr 2026Known: Known rule, awaiting chartered accountant sign-off.Source (opens in a new tab)

    Income-tax Act, 1961

    No matching row in the rule tables yet.

Not tax advice. These figures come from the OneTrails rule tables; verify them on the income-tax portal before you file or pay.

Verified: Verified against the notification by a reviewer.
Verified against the notification by a reviewer.
Known: Known rule, awaiting chartered accountant sign-off.
Known rule, awaiting chartered accountant sign-off.
Uncertain: Uncertain: an open question is pending. Check the portal before relying on it.
Uncertain: an open question is pending. Check the portal before relying on it.

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Method

Where the Figures Come From

The rate book lists every TDS and TCS nature loaded in the OneTrails rule tables. Each nature under the Income-tax Act, 2025 sits beside the 1961 section it replaces, paired through the published section map; where the map is ambiguous or a section has no successor row yet, the row stands on its own.

Rates are shown for the payee type you pick, with the rate when the payee has no PAN, the thresholds and the quarterly statement it goes into. Which Act applies depends on the date of payment or credit; the banner shows the Act in force today, from the rule tables.

Rows marked uncertain have an open question with our reviewers. Lower-deduction certificates and treaty rates are outside this free rate book.

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