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TDS & TCS Rates Chart - Income-tax Act, 2025 (Navigator)
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| Section under Income-tax Act, 2025 |
Payment Code | Nature of Payment Made To Residents (Section - Description) | Old Section | Threshold (Rs.) | Individual / HUF | Other than Individual / HUF |
|---|---|---|---|---|---|---|
| 392 | 1001 | Payment to Government employees other than Union Government employees | 192 | Basic Exemption | Slab | N/A |
| 392 | 1002 | Payment of Employees other than Government Employees | 192 | Basic Exemption | Slab | N/A |
| 392(7) | 1004 | Any payment of accumulated balance due to an employee | 192 | 50,000 | 10% | N/A |
| 393(1) [Table: Sl. No. 1 (i)] | 1005 | Commission or brokerage - insurance | 194D | 20,000 | 2% | 10% |
| 393(1) [Table: Sl. No. 1 (ii)] | 1006 | Commission or brokerage - others | 194H | 20,000 | 2% | 2% |
| 393(1) [Table: Sl. No. 2 (ii).D(a)] | 1008 | Rent on machinery etc - specified person | 194I | 50,000 | 2% | 2% |
| 393(1) [Table: Sl. No. 2 (ii).D(b)] | 1009 | Rent other than machinery etc - specified person | 194I | 50,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 3(ii)] | 1011 | Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14) | - | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 3 (iii)] | 1012 | Payment of compensation on acquisition of certain immovable property | 194LA | 5,00,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (i)] | 1013 | Income payable to a resident assessee in respect of Units of a specified Mutual Fund specified under Schedule VII [Table: Sl. No. 20 or 21] or units from the Administrator of the specified undertaking or units from specified company | 194K | 10,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (ii)] | 1014 | Certain income in the form of interest from units of a business trust to a resident unit holder | 194LBA | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (ii)] | 1015 | Certain income in the form of dividend from units of a business trust to a resident unit holder | 194LBA | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (ii)] | 1016 | Certain income in the form of Renting from units of a business trust being a real estate investment trust to a resident unit holder | 194LBA | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (iii)] | 1017 | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224, payable to its unitholder. | 194LBB | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 4 (iv)] | 1018 | Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor. | 194LBC | Nil | 10% | 10% |
| 393(1) [Table: Sl. No. 5 (i)] | 1019 | Any income by way of Interest on securities | 193 | 10,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 5 (ii).D(a)] | 1020 | Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen | 194A | 1,00,000 | 10% | - |
| 393(1) [Table: Sl. No. 5 (ii).D(b)] | 1021 | Any income by way of interest other than interest on securities, in case of deductee/payee is other than senior citizen | 194A | 50,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 5 (iii)] | 1022 | Any income being interest other than interest on securities | 194A | 10,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 6(i).D(a)] | 1023 | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person - if contractor is individual or Hindu undivided family | 194C | (a) Rs. 30,000 for any such sum; and (b) Rs. 1,00,000 in case of aggregate of such sums | 1% | 2% |
| 393(1) [Table: Sl. No. 6(i).D(b)] | 1024 | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person - if contractor is a person other than individual or Hindu undivided family | 194C | (a) Rs. 30,000 for any such sum; and (b) Rs. 1,00,000 in case of aggregate of such sums | 1% | 2% |
| 393(1) [Table: Sl. No. 6(iii).D(a)] | 1026 | Any sum by way of - (a) fees for technical services (not being a professional services); or (b) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or (c) payee, engaged only in the business of operation of call centre | 194J | 50,000 | 2% | 2% |
| 393(1) [Table: Sl. No. 6(iii).D(b)] | 1027 | Any sum by way of - (a) fees for professional services; or (b) any sum referred to in section 26(2)(h) | 194J | 50,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 6(iii).D(c)] | 1028 | Any sum by way of remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company | 194J | - | 10% | 10% |
| 393(1) [Table: Sl. No. 7] | 1029 | Any dividends (including on preference shares) declared. | 194 | 10,000 (Individual) | 10% | 10% |
| 393(1) [Table: Sl. No. 8 (i)] | 1030 | Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule II [Table: Sl. No. 2] | 194DA | 1,00,000 | 2% | 2% |
| 393(1) [Table: Sl. No. 8 (ii)] | 1031 | Any sum for purchase of any goods | 194Q | In excess of 50,00,000 | 0.10% | 0.10% |
| 393(1) Table: Sl. No. 8(iii) | 1032 | Payment to Specified Senior Citizen | 194P | - | - | - |
| 393(1) [Table: Sl. No. 8 (iv)] | 1033 | Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident. | 194R | 20,000 | 10% | 10% |
| 393(1) [Table: Sl. No. 8 (v)] | 1035 | Sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic facility or platform. - any e-commerce operator | 194O | 5,00,000 (Individual/HUF) | 0.10% | 0.10% |
| 393(1) [Table: Sl. No. 8 (vi)] | 1037 | Any sum by way of consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family | 194S | 10,000 | 1% | 1% |
| 393(3) [Table: Sl. No. 1] | 1058 | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from - (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | 194B | 10,000 for a single transaction | 30% | 30% |
| 393(3) [Table: Sl. No. 2] | 1060 | Any income by way of winnings from online game. | 194BA | - | 30% | 30% |
| 393(3) [Table: Sl. No. 3] | 1062 | Any income by way of winnings from any horse race. | 194BB | 10,000 for a single transaction | 30% | 30% |
| 393(3) [Table: Sl. No. 4] | 1063 | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets | 194G | 20,000 | 2% | 2% |
| 393(3) [Table: Sl. No. 5 D(a)] | 1064 | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co-operative society | 194N | 3 Crore | 2% | 2% |
| 393(3) [Table: Sl. No. 5 D(b)] | 1065 | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society | 194N | 1 Crore | 2% | 2% |
| 393(3) [Table: Sl. No. 6] | 1066 | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961). | - | 2,500 | 10% | 10% |
| 393(3) [Table: Sl. No. 7] | 1067 | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account) | 194T | 20,000 | - | 10% |
| 394(1) [Table: Sl. No. 1] | 1068 | Sale of alcoholic liquor for human consumption | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 2] | 1069 | Sale of tendu leaves | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 3] | 1070 | Sale of timber obtained under a forest lease | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 3] | 1071 | Sale of timber obtained by any mode other than a forest lease | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 3] | 1072 | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 4] | 1073 | Sale of Scrap | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 5] | 1074 | Sale of minerals, being coal or lignite or iron ore | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 6(a)] | 1075 | Sale consideration exceeding threshold limit in case of sale of motor vehicle | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1076 | Sale consideration exceeding threshold limit in case of sale of wrist watch | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1077 | Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1078 | Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1079 | Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1080 | Sale consideration exceeding threshold limit in case of sale of pair of sunglasses | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1081 | Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1082 | Sale consideration exceeding threshold limit in case of sale of pair of shoes | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1083 | Sale consideration exceeding threshold limit in case of sale of sportswear and equipment such as golf kit, ski-wear | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1084 | Sale consideration exceeding threshold limit in case of sale of home theatre system | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 6(b)] | 1085 | Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo | 206C | 10,00,000 | 1% | 1% |
| 394(1) [Table: Sl. No. 7.D(a)] | 1086 | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or medical treatment | 206C | 10,00,000 | 2% | 2% |
| 394(1) [Table: Sl. No. 7.D(b)] | 1087 | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment | 206C | 10,00,000 | 20% | 20% |
| 394(1) [Table: Sl. No. 8.D(a)] | 1088 | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to Rs. 10,00,000 | 206C | Up to 10,00,000 | 2% | 2% |
| 394(1) [Table: Sl. No. 8.D(b)] | 1089 | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above Rs. 10,00,000 | 206C | Above 10,00,000 | 2% | 2% |
| 394(1) [Table: Sl. No. 9] | 1090 | Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas) | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 9] | 1091 | Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas) | 206C | - | 2% | 2% |
| 394(1) [Table: Sl. No. 9] | 1092 | Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas) | 206C | - | 2% | 2% |
Live search works across all columns. You can search by keywords such as 194J, 1031, rent, partner, or 1 Crore and the matching rows will appear instantly.
This is useful when you know an older section such as 194A, 194C, 194J, 194Q or 194T, but need to identify the corresponding current entry shown in the updated chart. It is equally useful when you only have a code from internal working papers, return preparation notes, or deduction review sheets.
The purpose of this page is simple: help accountants, businesses, tax teams, and compliance users search by payment code, cross-check the old section reference, and read the relevant threshold and rate without changing the underlying table data.
How to Use This Reference Table
The first column shows the section reference as displayed in the current chart, while the second column makes it easier to search by payment code. The old section reference column is especially helpful for readers who still work with legacy section-based checklists and need a direct mapping aid.
- Type a payment code such as 1005, 1027, or 1067 to go directly to the relevant row.
- Type an old section like 194A, 194C, 194Q, or 194T to find the matching entry in the updated chart format.
- Search by payment description terms such as commission, interest, director, goods, or online game when the code is not available.
- Tap or click any visible row to isolate that single entry, and use Clear Search to bring back the full table.
Why This Lookup Page Is Useful
In day-to-day compliance work, many users do not start with the full payment description. They usually start with an old section number, a payment code from an internal tracker, or a partial description from a working note. A searchable article format reduces scanning time and makes the chart easier to use during review, documentation, and deduction checks.
The page is therefore focused on clarity, practical search flow, and reliable presentation of the original chart data. It does not alter the table entries. Its role is to make the official chart easier to navigate for reference purposes.
Important PAN Note
Note - Tax Rates where PAN is Invalid/Inoperative/Not Available: Section 397 of Income-tax Act, 2025 provides that every person entitled to receive any amount on which tax is deductible shall furnish his valid PAN. Failing which, tax shall be deducted at the higher of: (i) at the rate specified in the relevant provision; or (ii) at the rate or rates in force; or (iii) at the rate of 5% where tax is required to be deducted under section 393(1) [Table: Sl. No. 8(ii) or 8(vi)] or 20% in any other case.
Official TRACES References
Disclaimer: This article is presented as a searchable reference format for easier lookup. The table entries themselves have not been rewritten. Users should verify the latest official chart and applicable compliance position directly on TRACES before applying any section, threshold, code, or rate in practice.