TDS and TCS rates, TY 2026-27

Every deduction rate, threshold and due date, with the new Section 392–393 payment codes.

Last verified 1 July 2026 · Source: Finance Act, 2025

Rates

Every TDS rate for TY 2026-27

The full table, right below. Search by payment type, sort by rate or threshold, download it as a CSV.

16 payment types · verified 1 July 2026

Calculator

TDS calculator

Pick a section, enter the payment, get the deduction. The threshold logic is applied for you.

Recomputes as you type · nothing stored

Codes

Old section, new payment code

Type 194J (or any 1961-Act section) and get its Section 393 payment code under the 2025 Act.

All TDS sections mapped

TDS & TCS · payments to residents

The 16 payment types people actually look up

Most TDS lands at 1%, 2% or 10% once a payment crosses its threshold. Find your payment type below: the 1961-Act section people still search for, where it now lives under the Income-tax Act 2025, and the threshold that decides whether you deduct at all. Salary TDS follows your slab, so run the income tax calculator for that one.

16 of 16 payment types

Last verified 1 July 2026 · Source: Finance Act 2025
					Details
Salary	192	392	Slab rates^†	Once tax is due on your slab
Bank / post-office deposit interest (general)	194A	393	10%^†	₹50,000 a year	Details
Deposit interest (senior citizens)	194A	393	10%^†	₹1,00,000 a year	Details
Lottery & game-show winnings	194B	393	30%^†	₹10,000 per single win
Payment to individual / HUF contractor	194C	393	1%^†	₹30,000 a year	Details
Payment to any other contractor (firm, company)	194C	393	2%^†	₹30,000 a year	Details
Commission or brokerage	194H	393	2%^†	₹20,000 a year	Details
Rent of land, building or furniture	194-I	393	10%^†	₹6,00,000 a year	Details
Rent of plant, machinery or equipment	194-I	393	2%^†	₹6,00,000 a year	Details
Property purchase	194-IA	393	1%^†	₹50,00,000 sale value
Rent (individuals & HUF)	194-IB	393	2%^†	₹50,000 a month
Fees for professional services	194J	393	10%	₹50,000 a year	Details
Fees for technical services / call centres / film-exhibition royalty	194J	393	2%	₹50,000 a year	Details
Cash withdrawal	194N	393	2%^†	₹1,00,00,000 a year
E-commerce sellers	194-O	393	0.1%^†	₹5,00,000 (individuals & HUF)
Crypto & VDA transfers	194S	393	1%^†	₹10,000 a year

Download CSV

† pending CA verification against the Finance Act 2025 text

Compliance basics

Deducted it? Three follow-ups

Deposit

Pay it in by the 7th of the next month

TDS is government money from the moment you deduct it. Deposit it online through challan ITNS-281 by the 7th of the following month.

Deduct on 12 August → deposit by 7 September. March is the exception: those deductions get until 30 April.

Return

File 24Q or 26Q every quarter

Salary TDS is reported in Form 24Q, other payments to residents in Form 26Q, non-residents in 27Q. Each return falls due a month after the quarter ends.

Q2 (Jul–Sep) return due 31 October. File late and a daily fee runs until you do. The full return calendar

Certificate

Issue Form 16 or 16A

Your deductee needs proof. Salary gets the annual Form 16; every other deduction gets a quarterly Form 16A. They match these against Form 26AS and AIS before filing.

Form 16 by 15 June each year · Form 16A within 15 days of each quarterly return.

Common TDS questions

What are the main TDS rates for TY 2026-27?

Most TDS on payments to residents lands at 1%, 2% or 10%: 194J at 10%/2% above ₹50,000, 194C at 1%/2% above ₹30,000, 194-I at 10%/2% above ₹6,00,000, 194H at 2% above ₹20,000, 194A at 10% above ₹50,000. Salary TDS follows your slab under the regime you pick, and lottery winnings draw a flat 30%.

Did TDS sections change under the Income-tax Act 2025?

The rules survive but the addresses changed. From 1 April 2026, salary TDS sits in Section 392 and most other payments live as numeric payment codes in the Section 393 table. Rates and thresholds carried over unchanged.

What happens if the payee doesn't share a PAN?

Deduction jumps to 20% (or the section's own rate where that is higher) under the old Section 206AA machinery. Collect the PAN before the first payment, not after.

When does deducted TDS have to reach the government?

By the 7th of the month after deduction; March deductions get until 30 April. Returns follow quarterly (Form 24Q for salary, 26Q for other resident payments), and deductees get Form 16 or 16A as proof.