Rates: FY 2026-27 (Income-tax Act 2025)

TDS Calculator FY 2026-27

Section-wise TDS rates, thresholds and the deductible amount — 26 payment sections.

Payment details

Tax Year

Section (as on TRACES / Form 16A)

194C — Payment to contractors · Section 393(1), Table Sl. 6(i), Income-tax Act 2025

Payee type

This payment / bill

₹

Paid to this contractor in the FY (including this bill)

₹

Used for the aggregate threshold — TDS applies once the FY total crosses it even when no single bill does.

Deductee's PAN is available (without PAN, TDS applies at the higher rate under Section 397(2) of the Income-tax Act 2025 — old Section 206AA)

TDS on this payment

Pick the section and enter the payment amount to see the applicable rate, the threshold check and the TDS amount.

Covers payments to residents only — payments to non-residents (old Section 195 family) are treaty-dependent and out of scope. Salary TDS is slab-based — use the Income Tax Calculator. TDS on virtual digital assets and the cash-withdrawal rules for non-filers are not covered. This is an estimate for information only — not tax advice.

Deducted but deposited late, or statement overdue? Use the TDS Interest & Late Fee Calculator.

Need your TDS returns filed?

Explore our quarterly TDS return filing service.

TDS Return Filing

Why we show the old section numbers

The Income-tax Act 2025 consolidated the familiar TDS sections (194C, 194J, 194-I and the rest) into the tables of Section 393, so there is no one-to-one new section number for each payment type. Every TDS certificate, TRACES record, Form 16A and challan still identifies deductions by the old numbers — so this calculator does too, with the Section 393 table reference shown alongside for the new law.

TDS rates for FY 2026-27 at a glance

Section	Payment	Rate	Threshold
192A	PF premature withdrawal	10%	₹50,000
193	Interest on securities	10%	₹10,000
194	Dividend	10%	₹10,000
194A	Interest other than on securities	10%	₹1,00,000 / ₹50,000 / ₹10,000
194B	Lottery / crossword / game winnings	30%	₹10,000
194BA	Online gaming (net winnings)	30%	Nil
194BB	Horse-race winnings	30%	₹10,000
194C	Payment to contractors	1% / 2%	₹30,000 single / ₹1,00,000 aggregate
194D	Insurance commission	2% / 10%	₹20,000
194DA	Life-insurance policy payout (taxable)	2%	₹1,00,000
194EE	National Savings Scheme payments	10%	₹2,500
194G	Lottery-ticket commission	2%	₹20,000
194H	Commission or brokerage	2%	₹20,000
194-I	Rent	2% / 10%	₹50,000 per month
194-IA	Purchase of immovable property	1%	₹50,00,000
194-IB	Rent paid by non-audit individual/HUF	2%	₹50,000 per month
194-IC	Joint development agreement payments	10%	Nil
194J	Professional / technical fees	10% / 2%	₹50,000 / ₹50,000 / ₹0
194K	Mutual-fund income	10%	₹10,000
194LA	Compensation on compulsory acquisition	10%	₹5,00,000
194M	Contract/professional payments by non-audit individual/HUF	2%	₹50,00,000
194N	Cash withdrawal	2%	₹3,00,00,000 / ₹1,00,00,000
194-O	E-commerce operator to participant	0.1%	₹5,00,000
194Q	Purchase of goods	0.1%	₹50,00,000
194R	Business perquisites	10%	₹20,000
194T	Firm’s payments to partners	10%	₹20,000