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TDS Rate Chart 2026-27

Comprehensive guide for Tax Year 2026-27 (FY 2026-27).

01

Salary Related TDS

Code Sec Rate Threshold
1001 192 As per slab NA
1002 192 As per slab NA
1004 192A 10% 50,000
02

Interest

Code Sec Rate Threshold
1020 194A 10% ₹ 1,00,000
1021 194A 10% ₹ 50,000
1023 193 10% ₹ 10,000
03

Commission / Brokerage

Code Sec Rate Threshold
1031 194H 2% ₹ 20,000
1020 194D 2% / 10% ₹ 20,000
1033 194LA 2% ₹ 20,000
04

Contract & Professional

Code Sec Rate Threshold
1040 194C 1% / 2% 30k/1L
1043 194J 10% ₹ 50,000
1044 194C 1% ₹ 30,000
05

Rent & Property

Code Sec Rate Threshold
1050 194I 2% 50k/month
1051 194I 10% 50k/month
1052 194IA 1% ₹ 50,00,000
08

Cash Withdrawal

Code Sec Rate Threshold
1080 194N 2% ₹ 3 Crore
1081 194N 2% ₹ 1 Crore
info Important Points to Remember
  • TDS is to be deducted on credit or payment whichever is earlier.
  • Threshold limits are subject to conditions as per Income Tax Act.
  • Higher rate in case PAN is not furnished (usually 20%).
TDS Payment Due Dates
Non-Govt. Deductors: 7th of next month
Govt. Deductors: 7th of next month
March Deduction: 30th April
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