Complete reference guide for TDS rates under various sections and income tax slab rates for FY 2025-26 (AY 2026-27).
Applicable for FY 2025-26. Rates may vary if PAN is not available. Please consult your tax advisor.
| Section | Nature of Payment | Rate (PAN Available) | Threshold Limit (₹) | Status |
|---|---|---|---|---|
| 194A | Interest (other than securities) | 10% | 5,000 | Updated |
| 194C | Contractor / Sub-contractor | 1% / 2% | 30,000 (per contract) | New |
| 194D | Insurance Commission | 5% | 15,000 | - |
| 194H | Commission / Brokerage | 5% | 15,000 | - |
| 194I | Rent (P&M / Land & Building) | 2% / 10% | 2,40,000 (annual) | Updated |
| 194J | Professional / Technical Fees | 10% | 30,000 | - |
| 194K | Dividend on Securities | 10% | 5,000 | - |
| 194M | Payment to Contractor (Individual/HUF) | 5% | 50,00,000 | New |
| 194Q | Purchase of Goods | 0.1% | 50,00,000 | Updated |
| 194S | Cryptocurrency / VDA | 1% | 10,000 | New |
* TDS rate is 20% (or higher) if PAN is not available. Rates may vary with surcharge and cess.
| Income Slab | Rate |
|---|---|
| ₹ 0 - ₹ 4,00,000 | Nil |
| ₹ 4,00,001 - ₹ 8,00,000 | 5% |
| ₹ 8,00,001 - ₹ 12,00,000 | 10% |
| ₹ 12,00,001 - ₹ 16,00,000 | 15% |
| ₹ 16,00,001 - ₹ 20,00,000 | 20% |
| ₹ 20,00,001 - ₹ 24,00,000 | 25% |
| Above ₹ 24,00,000 | 30% |
* Rebate u/s 87A up to ₹ 12,00,000 income (tax rebate up to ₹ 60,000)
* Standard Deduction: ₹ 75,000 for salaried individuals
| Income Slab | Rate |
|---|---|
| ₹ 0 - ₹ 2,50,000 | Nil |
| ₹ 2,50,001 - ₹ 5,00,000 | 5% |
| ₹ 5,00,001 - ₹ 10,00,000 | 20% |
| Above ₹ 10,00,000 | 30% |
* Rebate u/s 87A up to ₹ 5,00,000 income (tax rebate up to ₹ 12,500)
* Standard Deduction: ₹ 75,000 for salaried individuals
* Deductions under 80C, 80D, 80E, 80G, etc. available
| Income Range | Surcharge Rate |
|---|---|
| ₹ 50 Lakh - ₹ 1 Crore | 10% |
| ₹ 1 Crore - ₹ 2 Crore | 15% |
| ₹ 2 Crore - ₹ 5 Crore | 25% |
| Above ₹ 5 Crore | 37% |
* Surcharge applicable on income tax amount (not on total income)
Applicable on Income Tax + Surcharge
Formula:
Cess = (Income Tax + Surcharge) × 4%
Example Calculation:
Income Tax: ₹ 1,00,000
Surcharge: ₹ 10,000 (if applicable)
Cess: (1,00,000 + 10,000) × 4% = ₹ 4,400
Total Tax Payable: ₹ 1,14,400
Last Updated: June 2026. Rates are subject to change. Please verify with official sources.
Key rates at a glance
Standard TDS Rate
10%
Section 194A, 194J
New Regime Slab 1
5%
₹4-8 Lakhs
Old Regime Slab 2
20%
₹5-10 Lakhs
Health & Education Cess
4%
On Tax + Surcharge
Our CA professionals can help you optimize your tax liability