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TDS Rate Chart 2025
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| Nature of Payment | Old Sec. | New Sec. (2025) | Code | TDS Rate | Threshold (₹) |
|---|---|---|---|---|---|
| Salary (Accumulated Balance) | 192 | 392(1) | 1001/2/3 | Slab Rates | Basic Exemption Limit |
| Premature EPF Withdrawal | 192A | 392(7) | 1004 | 10% | 50,000 |
| Interest on Securities | 193 | 393(1)[5(i)] | 1019 | 10% | 10,000 |
| Interest - Senior Citizens | 194A | 393(1)[5(ii)] | 1020 | 10% | 1,00,000 |
| Interest - Others (Bank/PO) | 194A | 393(1)[5(i)] | 1021 | 10% | 50,000 |
| Interest - Other than Bank/PO | 194A | 393(1)[5(iii)] | 1022 | 10% | 10,000 |
| Contractors (Ind/HUF) | 194C | 393(1)[6(i)] | 1023 | 1% | 30,000 / 1,00,000 |
| Contractors (Others) | 194C | 393(1)[6(i)] | 1024 | 2% | 30,000 / 1,00,000 |
| Insurance Commission | 194D | 393(1)[1(i)] | 1005 | 2% | 20,000 |
| Commission/Brokerage | 194H | 393(1)[1(iii)] | 1006 | 2% | 20,000 |
| Rent - Plant & Machinery | 194I(a) | 393(1)[2(i)] | 1008 | 2% | 50,000/month |
| Rent - Land/Building | 194I(b) | 393(1)[2(ii)] | 1009 | 10% | 50,000/month |
| Property Purchase | 194IA | 393(1)[3(i)] | 1010 | 1% | 50,00,000 |
| Rent by Ind/HUF | 194IB | 393(1)[2(i)] | 1007 | 2% | 50,000/month |
| Technical Fees / Royalty | 194J(a) | 393(1)[6(iii)] | 1026 | 2% | 50,000 |
| Professional Fees | 194J(b) | 393(1)[6(iii)] | 1027 | 10% | 50,000 |
| Director Fees | 194J(b) | 393(1)[6(iii)] | 1028 | 10% | No Limit |
| Mutual Fund Income | 194K | 393(1)[4(i)] | 1013 | 10% | 10,000 |
| Property Compensation | 194LA | 393(1)[3(iii)] | 1012 | 10% | 5,00,000 |
| Cash Withdrawal | 194N | 393(3)[5] | 1064/65 | 2% | 1Cr / 20L |
| Partner Payment | 194T | 393(3)[7] | 1067 | 10% | 20,000 |
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