Search or scroll the complete TDS rate table below. Find the applicable section, threshold limit, and rate for any payment — with and without PAN.
| Section | Nature of Payment | Threshold | Rate (with PAN) | Rate (no PAN) | Remarks |
|---|---|---|---|---|---|
| 192 | Salary | Basic exemption limit | Slab rate | Slab rate | As per income tax slab |
| 192A | Premature EPF withdrawal | ₹50,000 | 10% | 20% | If service < 5 years |
| 193 | Interest on securities | ₹5,000 (debentures), Nil (others) | 10% | 20% | |
| 194 | Dividend | ₹5,000 | 10% | 20% | |
| 194A | Interest (other than securities) | ₹50,000 (bank senior citizen), ₹40,000 (bank), ₹5,000 (others) | 10% | 20% | |
| 194B | Lottery / Crossword winnings | ₹10,000 | 30% | 30% | |
| 194BB | Horse race winnings | ₹10,000 | 30% | 30% | |
| 194C | Payment to contractor (single) | ₹30,000 | 1% (individual/HUF), 2% (others) | 20% | Aggregate threshold ₹1,00,000/year |
| 194D | Insurance commission | ₹15,000 | 5% | 20% | |
| 194DA | Life insurance maturity payment | ₹1,00,000 | 5% | 20% | On taxable amount |
| 194H | Commission / Brokerage | ₹15,000 | 5% | 20% | |
| 194I(a) | Rent — plant, machinery, equipment | ₹2,40,000/year | 2% | 20% | |
| 194I(b) | Rent — land, building, furniture | ₹2,40,000/year | 10% | 20% | |
| 194IA | Purchase of immovable property | ₹50,00,000 | 1% | 1% | On total sale consideration |
| 194IB | Rent paid by individual/HUF | ₹50,000/month | 5% | 20% | Single TDS per year |
| 194IC | Joint development agreement (JDA) | Nil | 10% | 20% | |
| 194J | Professional / Technical services | ₹30,000 | 10% | 20% | |
| 194J(a) | Fees for technical services / royalty (film) | ₹30,000 | 2% | 20% | |
| 194K | Income from mutual fund units | ₹5,000 | 10% | 20% | |
| 194LA | Compulsory acquisition compensation | ₹2,50,000 | 10% | 20% | |
| 194M | Payments by individuals/HUF to contractor/professional | ₹50,00,000 | 5% | 20% | |
| 194N | Cash withdrawal from bank | ₹1 crore (₹20L for non-ITR filers) | 2% (>₹1Cr), 2-5% (non-filer) | 20% | |
| 194O | E-commerce payments to participants | ₹5,00,000 | 1% | 5% | |
| 194Q | Purchase of goods | ₹50,00,000 | 0.1% | 5% | Applicable to buyer with turnover >₹10Cr |
| 194R | Benefits / perquisites in business | ₹20,000 | 10% | 10% | |
| 194S | Virtual digital assets (crypto) | ₹50,000 (specified person), ₹10,000 (others) | 1% | 20% | |
| 195 | Non-resident / foreign company payments | Nil | As per DTAA / Act | As per Act | Varies by country & income type |
| 206AA | Higher TDS for no PAN | N/A | N/A | 20% or twice normal rate (whichever higher) |
Our CA-assisted services handle everything end-to-end. Free initial consultation.