TDS Rate Chart FY explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
TDS Rate Chart FY 2025-26 — All Sections at a Glance
Tax Deducted at Source (TDS) is the backbone of India's tax collection system. This guide covers all major TDS sections with rates, thresholds, and compliance requirements for FY 2025-26.
View our interactive TDS Rate Chart Tool with search/filter and download the PDF.
Key TDS Sections FY 2025-26
Section 192 — TDS on Salary
Rate: As per income tax slab. Threshold: Any salary income. No fixed rate — deducted based on estimated annual income at applicable slab rates (new or old regime as declared by employee).
Section 194A — TDS on Interest
Rate: 10%. Threshold: ₹40,000/year for banks (₹50,000 for senior citizens); ₹5,000 for others. Covers: Bank FD, NBFC deposits, company FD, loan interest.
Section 194C — TDS on Contractor Payments
Rate: 1% (Individual/HUF), 2% (Others). Threshold: ₹30,000 per payment; ₹1,00,000 aggregate in FY. Covers: Contractors, subcontractors, advertising, labour.
Section 194H — TDS on Commission/Brokerage
Rate: 5%. Threshold: ₹15,000 per year.
Section 194I — TDS on Rent
Rate: 10% (land, building, furniture); 2% (plant, machinery). Threshold: ₹2,40,000 per year. Section 194IB (individual/HUF): 5% if monthly rent exceeds ₹50,000.
Section 194J — TDS on Professional/Technical Fees
Rate: 10% (professional fees); 2% (technical services, royalty, call centres). Threshold: ₹30,000 per year.
Section 194Q — TDS on Purchase of Goods
Rate: 0.1%. Threshold: ₹50,00,000 aggregate purchase from one seller. Applies when buyer turnover exceeds ₹10 crore.
Section 194S — TDS on Crypto/VDA
Rate: 1%. Threshold: ₹50,000/year (specified persons); ₹10,000 (others). Covers Bitcoin, Ethereum, NFTs, all VDAs.
Section 206AB — Higher TDS for Non-Filers
If payee has not filed ITR for last 2 years AND TDS/TCS was ₹50,000+ each year: TDS at highest of 2× applicable rate or 5%.
TDS Deposit Due Dates FY 2025-26
- April to February: 7th of next month
- March: 30th April
TDS Return Due Dates
- Q1 (Apr–Jun 2025): 31st July 2025
- Q2 (Jul–Sep 2025): 31st October 2025
- Q3 (Oct–Dec 2025): 31st January 2026
- Q4 (Jan–Mar 2026): 31st May 2026
Penalties for TDS Non-Compliance
- Non-deduction (Sec 201): Interest @ 1% per month
- Non-deposit (Sec 201): Interest @ 1.5% per month
- Late filing (Sec 234E): ₹200/day (max = TDS amount)
- Non-filing (Sec 271H): ₹10,000 to ₹1,00,000
- Expense disallowance (Sec 40(a)(ia)): 30% of related expense
Key Facts About TDS Rate Chart FY
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is TDS Rate Chart FY?
TDS Rate Chart FY is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about TDS Rate Chart FY?
Business owners, startups, professionals, and taxpayers dealing with TDS Rate Chart FY should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
TDS Rate Chart FY: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
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Why This Matters
Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in tds tcs are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.
Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.