TDS Rate Chart 2026 (PDF Reference): Latest Rates for Salary, Rent, Professional Fees & More

Why you need a current TDS rate chart

TDS rates are revised periodically through Finance Act amendments, and using a stale chart is one of the easiest ways to under- or over-deduct without noticing until a notice arrives. Always cross-check against the current Income Tax Department rate chart before filing your quarterly TDS return.

Commonly used TDS sections

Section 192 (salary) — deducted at the employee's average rate for the year, based on their regime and declared investments. Section 194C (contractor/sub-contractor payments) — 1% for individuals/HUF, 2% for others. Section 194J (professional/technical fees) — 10% for professional services, 2% for technical services and certain call-centre payments. Section 194H (commission/brokerage) — 2%. Section 194-I (rent) — 2% for plant/machinery, 10% for land/building. Section 194A (interest other than on securities) — 10%.

Threshold limits matter as much as the rate

Most sections only apply once payments in a year cross a specified threshold — for example, TDS under 194J kicks in only once professional fees to a single payee exceed ₹30,000 in the year. Deducting below threshold, or missing deduction above it, are both compliance errors.

Staying compliant every quarter

Quarterly TDS return filing (Form 24Q for salary, 26Q for other payments) is bundled into our annual compliance package, so deductions, deposits and returns stay in sync without you tracking each section manually.

FAQs

What happens if I deduct TDS but don't deposit it on time? Interest under Section 201 accrues from the deduction date, and repeated defaults can attract penalty and prosecution in serious cases.

Can the deductee claim TDS credit before I file the return? No — the deductee's Form 26AS/AIS only reflects the credit once your TDS return is filed and processed.