About the TDS Rate Finder
Tax deducted at source applies to most business payments above a threshold: 1–2 % on contractor payments (194C), 10 % on professional fees and 2 % on technical services (194J), 10 % on rent of land and buildings and 2 % on plant hire (194I), 2 % on commission (194H) and 0.1 % on purchases of goods above ₹50 lakh from a seller (194Q). Where the payee has not furnished a PAN, the rate rises to 20 % under section 206AA.
This finder lists the section, rate and threshold for each common payment type as they stand on the verified date, with the admin-editable rate table behind it. Thresholds were revised for FY 2025-26; check the date under the tool.
TDS must be deposited by the 7th of the following month (30 April for March) and reported in the quarterly statement (26Q for non-salary). The TDS calculator computes the amount for a specific payment.
How to use it
- 1Pick the type of payment.
- 2Read the section, the rate for the type of payee, the threshold and how it is tested (single payment, annual or monthly).
- 3Note the higher rate that applies without a PAN.
- 4Compute the exact deduction with the TDS calculator.
How this is calculated
The rate table is the notified rate per section on the verified date; the 'no PAN' rate is the higher of the section rate and 20 % (s.206AA).
Rates used
- TDS 194C contractor — individual / HUF payee1 % · Income-tax Act s.194C · verified 2026-09-25 · owner to confirm
- TDS 194C contractor — other payees2 % · Income-tax Act s.194C · verified 2026-09-25 · owner to confirm
- TDS 194C single-payment threshold30,000 ₹ · Income-tax Act s.194C · verified 2026-09-25 · owner to confirm
- TDS 194C annual threshold1,00,000 ₹ · Income-tax Act s.194C (FY 2025-26) · verified 2026-09-25 · owner to confirm
- TDS 194J professional fees10 % · Income-tax Act s.194J · verified 2026-09-25 · owner to confirm
- TDS 194J technical services / call centre2 % · Income-tax Act s.194J · verified 2026-09-25 · owner to confirm
- TDS 194J threshold50,000 ₹ per year · Income-tax Act s.194J (FY 2025-26) · verified 2026-09-25 · owner to confirm
- TDS 194I rent — land / building / furniture10 % · Income-tax Act s.194I · verified 2026-09-25 · owner to confirm
- TDS 194I rent — plant & machinery2 % · Income-tax Act s.194I · verified 2026-09-25 · owner to confirm
- TDS 194I threshold50,000 ₹ per month · Income-tax Act s.194I (FY 2025-26) · verified 2026-09-25 · owner to confirm
- TDS 194H commission / brokerage2 % · Income-tax Act s.194H · verified 2026-09-25 · owner to confirm
- TDS 194H threshold20,000 ₹ per year · Income-tax Act s.194H (FY 2025-26) · verified 2026-09-25 · owner to confirm
- TDS 194Q purchase of goods0.1 % · Income-tax Act s.194Q · verified 2026-09-25 · owner to confirm
- TDS 194Q threshold50,00,000 ₹ per year · Income-tax Act s.194Q · verified 2026-09-25 · owner to confirm
- TDS where PAN is not furnished (s.206AA)20 % · Income-tax Act s.206AA · verified 2026-09-25 · owner to confirm
Frequently asked questions
Do I need to deduct TDS as a proprietor?
An individual or HUF must deduct TDS under 194C, 194J and 194I only if its accounts were subject to tax audit in the previous year (turnover above the audit limit). Companies, firms and LLPs must deduct regardless of size.
Is TDS on the amount including GST?
No. Where GST is shown separately on the invoice, TDS is deducted on the value excluding GST (CBDT circular). If the invoice does not separate GST, deduct on the whole amount.
What happens if I deduct at the wrong rate?
Short deduction attracts interest at 1 % per month and the expense may be disallowed in part under section 40(a)(ia). Excess deduction is refunded to the payee through their return; it is safer to over-deduct than to under-deduct when unsure.
Where do I check the latest rates?
The Income-tax Department's TDS rate chart. The date under this tool shows when our table was last verified; the admin can update any rate here without a deploy.