Showing all entries
| Section | Nature of payment | Threshold | TDS rate |
|---|
Note on PAN: if the payee does not furnish a PAN, TDS is deducted at the higher of (a) the rate in this table, (b) twice the rate, or (c) 20% (Section 206AA). For non-residents claiming DTAA benefits, PAN is mandatory unless an exemption notification applies.
Note on ITA 2025 transition: for tax deducted up to 31 March 2026, the legacy section numbers (194-series) and form numbers (24Q, 26Q, 27Q) apply. From 1 April 2026, the new Section 393 umbrella structure and renumbered forms (138, 140, 144) take over. Underlying rates and thresholds are largely unchanged.
Note on ITA 2025 transition: for tax deducted up to 31 March 2026, the legacy section numbers (194-series) and form numbers (24Q, 26Q, 27Q) apply. From 1 April 2026, the new Section 393 umbrella structure and renumbered forms (138, 140, 144) take over. Underlying rates and thresholds are largely unchanged.
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Indicative only. Specific provisos, exemptions (e.g. Form 15G/15H, lower-deduction certificates), surcharge and cess on non-resident payments, and recent CBDT notifications can change the applicable rate. Talk to us before taking a deduction call on a non-routine payment.