TDS rates overview

Illustrative rates for frequently used sections. Thresholds, surcharge, cess, and section-specific conditions apply. Lower or nil deduction may apply with a valid certificate under section 197.

• 192As per slab / average rate

  Salary

• 19310%

  Interest on securities

• 19410%

  Dividend

• 194A10%

  Interest other than securities

• 194C1%

  Payments to contractors (individual/HUF)

• 194C2%

  Payments to contractors (others)

• 194H2%

  Commission or brokerage

• 194-I2%

  Rent: plant & machinery

• 194-I10%

  Rent: land, building, furniture

• 194-IA1%

  Transfer of immovable property (other than agricultural)

• 194-IB2%

  Rent by certain individuals/HUF

• 194J10%

  Fees for professional / technical services (general)

• 194J2%

  Fees for technical services (certain cases) / call centre

• 194O0.1%

  E-commerce operator payments

• 194Q0.1%

  Purchase of goods (above threshold)

Related: income-tax slabs · enquire

Rates and slabs change with Finance Acts and notifications. Confirm on the Income Tax / GST portals before use. This is general information, not advice.