With the new Income-tax Act (applicable from tax year 2026–27), TDS / TCS provisions are consolidated into a few sections (mainly Section 393), with rates specified through tables.
Each table entry carries a specific code to be used in TDS / TCS returns, replacing the earlier section-based reporting.
While the prime section remains the same, the relevant table row and its code determine the applicable rate and reporting. The code is to be used for reporting purpose while preparing the TDS / TCS Returns.
The chart below maps the new provisions with corresponding old sections for ease of understanding. As more information and clarifications are still being progressively shared by the Income Tax Dept, we shall keep you updated on these.
TDS RATE CHART TAX YEAR 2026-27
| Codes to be used in Returns | Old Section | Nature of Payment | New Section (IT Act 2025) | Rates (%) | Threshold (₹) |
| 1004 | 192 | Any payment of accumulated balance due to an employee | 392(7) | – | – |
| 1005 | 194D | Commission or brokerage – insurance | 393(1) [Table: Sl. No. 1(i)] | 2% in case for Individual 10% in case for Others | 20,000 |
| 1006 | 194H | Commission or Brokerage – others | 393(1) [Table: Sl. No. 1(ii)] | 2% | 20,000 |
| 1008 | 194I(a) | Rent on machinery etc.- specified person | 393(1) [Table: Sl. No. 2(ii).D(a)] | 2% | ₹ 50,000 per month |
| 1009 | 194I(b) | Rent other than machinery etc.- specified person | 393(1) [Table: Sl. No. 2(ii).D(b)] | 10% | ₹ 50,000 per month |
| 1011 | 194IC | Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14) | 393(1) [Table: Sl. No. 3(ii)] | 10% | – |
| 1012 | 194IA | Payment of Compensation on Acquisition of Certain Immovable Property | 393(1) [Table: Sl. No. 3(iii)] | 10% | ₹ 5 Lakh |
| 1013 | 194K | Income payable to a resident assessee in respect of Units of a specified Mutual Fund specified under Schedule VII (Table: Sl. No. 20 or 21) or units from the Administrator of the specified undertaking or units from specified company | 393(1) [Table: Sl. No. 4(i)] | 10% | 10,000 |
| 1014 | 194LBA | Certain income in the form of interest from units of a business trust to a resident unit holder | 393(1) [Table: Sl. No. 4(ii)] | 10% | – |
| 1015 | 194LBA | Certain income in the form of dividend from units of a business trust to a resident unit holder | 393(1) [Table: Sl. No. 4(ii)] | 10% | – |
| 1017 | 194LBB | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224, payable to its unitholder. | 393(1) [Table: Sl. No. 4(iii)] | 10% | – |
| 1018 | 194LBC | Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor. | 393(1) [Table: Sl. No. 4(iv)] | 10% | – |
| 1019 | 193 | Any income by way of Interest on securities | 393(1) [Table: Sl. No. 5(i)] | 10% | 10,000 |
| 1020 | 194A | Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen | 393(1) [Table: Sl. No. 5(ii).D(a)] | 10% | 1,00,000 |
| 1021 | 194A | Any income by way of interest other than interest on securities, in case of deductee/payee is other than senior citizen | 393(1) [Table: Sl. No. 5(ii).D(b)] | 10% | 50,000 |
| 1022 | 194A | Any income being interest other than interest on securities | 393(1) [Table: Sl. No. 5(iii)] | 10% | 10,000 |
| 1023 | 194C | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is individual or Hindu undivided family | 393(1) [Table: Sl. No. 6(i).D(a)] | 1% in case for Individual 2% in case for Others | (a) ₹ 30000 for any such sum; and (b) ₹ 100000 in case of aggregate of such sums. |
| 1024 | 194C | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is a person other than individual or Hindu undivided family | 393(1) [Table: Sl. No. 6(i).D(b)] | 1% in case for Individual 2% in case for Others | (a) ₹ 30000 for any such sum; and (b) ₹ 100000 in case of aggregate of such sums. |
| 1026 | 194J(a) | Any sum by way of – (a) fees for technical services (not being a professional services); or (b) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or (c) payee, engaged only in the business of operation of call centre | 393(1) [Table: Sl. No. 6(iii).D(a)] | 2% | 50,000 |
| 1027 | 194J(b) | Any sum by way – (a) fees for professional services; or (b) any sum referred to in section 26(2)(h) | 393(1) [Table: Sl. No. 6(iii).D(b)] | 10% | 50,000 |
| 1028 | 194J(b) | Any sum by way of remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company | 393(1) [Table: Sl. No. 6(iii).D(b)] | 10% | – |
| 1029 | 194 | Any dividends (including on preference shares) declared. | 393(1) [Table: Sl. No. 7] | 10% | ₹ 10,000 (Individual) |
| 1030 | 194DA | Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule II [Table: Sl. No. 2] | 393(1) [Table: Sl. No. 8(i)] | 2% | ₹ 1 lakh |
| 1031 | 194Q | Any sum for purchase of any goods | 393(1) [Table: Sl. No. 8(ii)] | 0.1% | in excees of ₹ 50 lakh |
| 1033 | 194R | Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident. | 393(1) [Table: Sl. No. 8(iv)] | 10% | 20,000 |
| 1034 | 194R | Any benefit or perquisite, whether in cash or in kind or partly in cash and partly in kind, whether convertible into money or not, arising from business or the exercise of a profession of any resident. | 393(1) [Table: Sl. No. 8(iv)] Note 6 | 10% | 20,000 |
| 1035 | 194O | Sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic facility or platform. – any e commerce operator | 393(1) [Table: Sl. No. 8(v)] | 0.1% | ₹ 5 Lakh (Individual/HUF) |
| 1037 | 194S | Any sum by way of consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family | 393(1) [Table: Sl. No. 8(vi)] | 1% | 10,000 |
| 1038 | 194SP | Any sum by way of consideration, whether in cash or in kind or partly in cash and partly in kind, for transfer of a virtual digital asset. | 393(1) [Table: Sl. No. 8(vi)] Note 6 | 1% | 10,000 |
| 1058 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from – (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | 393(3) [Table: Sl. No. 1] | 30% | ₹ 10,000 in case of a single transcations |
| 1059 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3) [Table: Sl. No. 1] Note 2 | 30% | ₹ 10,000 in case of a single transcations |
| 1060 | 194BA | Any income by way of winnings from online game. | 393(3) [Table: Sl. No. 2] | 30% | – |
| 1061 | 194BA | Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3) [Table: Sl. No. 2] Note 2 | 30% | ₹ 10,000 in case of a single transcations |
| 1062 | 194BB | Any income by way of winnings from any horse race. | 393(3) [Table: Sl. No. 3] | 30% | ₹ 10,000 in case of a single transcations |
| 1063 | 194G | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets | 393(3) [Table: Sl. No. 4] | 2% | 20,000 |
| 1064 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co-operative society | 393(3) [Table: Sl. No. 5.D(a)] | 2% | ₹ 3 Crore |
| 1065 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society | 393(3) [Table: Sl. No. 5.D(b)] | 2% | ₹ 1 Crore |
| 1066 | 194EE | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961). | 393(3) [Table: Sl. No. 6] | 10% | 2,500 |
| 1067 | 194T | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). | 393(3) [Table: Sl. No. 7] | 10% | 20,000 |
Notes:
| The above list covers most of the sections applicable for domestic transactions | ||||
| Section 397(2) Old Section – 206AA | (a) Irrespective of anything contained in any other provision of this Act, every person, entitled to receive any amount on which tax is deductible or, paying any amount on which tax is collectible, shall furnish his valid Permanent Account Number to the person responsible for deducting or collecting tax;(b) in case of failure to comply with provisions of clause (a)-(i) tax shall be deducted at the higher of the following rates:- (A) at the rate specified in the relevant provision of this Act; or (B) at the rate or rates in force; or (C) at the rate of 5% where tax is required to be deducted under section 393(1) [Table: Sl. No. 8(ii) or 8(v)]; or 20% in any other case; | |||
TDS RATE CHART (FOREIGN) TAX YEAR 2026-27
| Codes to be used in Returns | Old Section | Nature of Payment | New Section (IT Act 2025) | Rates (%) |
| 1004 | 192A | Any payment of accumulated balance due to an employee | 392(7) | 10% |
| 1039 | 194E | Any income referred to in section 211 | 393(2) [Table: Sl. No. 1] | 20% |
| 1040 | 194LC | Any income by way of interest payable in respect of monies borrowed in foreign currency from a source outside India,— (a) under a loan agreement or issue of long term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or (b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023, which is approved by the Central Government in this behalf | 393(2) [Table: Sl. No. 2] | 5% |
| 1041 | 194LD | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023 | 393(2) [Table: Sl. No. 3] | 5% |
| 1042 | 194LC | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre. – Issued on or after the 1st April, 2020 but before the 1st July, 2023 | 393(2) [Table: Sl. No. 4.E(a)] | 4% |
| 1043 | 194LC | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre – Issued on or after the 1st July, 2023 | 393(2) [Table: Sl. No. 4.E(b)] | 9% |
| 1044 | 194LB | Income by way of Interest from Infrastructure debt fund payable to a Non-Resident | 393(2) [Table: Sl. No. 5] | 5% |
| 1045 | 194LBA(a) | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(a)] | 393(2) [Table: Sl. No.6.E(a)] | 5% |
| 1046 | 194LBA(b) | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)] | 393(2) [Table: Sl. No.6.E(b)] | 10% |
| 1047 | 194LBC | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 4] | 393(2) [Table: Sl. No. 7] | 35% – For Non Residents Company 30% – For Non Residents other than companies |
| 1048 | 194LBB | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224 | 393(2) [Table: Sl. No. 8] | 10% – For Residents 35% – For Non Residents Company 30% – For Non Residents other than companies |
| 1049 | 194LBC | Any income in respect of an investment in a securitisation trust specified in section 221 | 393(2) [Table: Sl. No. 9] | 10% – For Residents 35% – For Non Residents Company 30% – For Non Residents other than companies |
| 1050 | 195 | Any income— (a) in respect of units of a Mutual Fund specified under Schedule VII [Table: Sl. No. 20] or [Table: Sl. No. 21]; or (b) from the specified company | 393(2) [Table: Sl. No. 10] | 20% or rate provided in the agreement, whichever is lower |
| 1051 | 196B | Any income in respect of units referred to in section 208 | 393(2) [Table: Sl. No. 11] | 10% |
| 1052 | 196B | Any income by way of long-term capital gains arising from the transfer of units referred to in section 208 | 393(2) [Table: Sl. No. 12] | 12.50% |
| 1053 | 196C | Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209 | 393(2) [Table: Sl. No. 13] | 10% |
| 1054 | 196C | Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209 | 393(2) [Table: Sl. No. 14] | 12.50% |
| 1055 | 196D | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1] | 393(2) [Table: Sl. No. 15] | 20% |
| 1056 | 196D | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1] | 393(2) [Table: Sl. No. 16] | 10% |
| 1057 | 195 | Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head “Salaries” | 393(2) [Table: Sl. No. 17] | Average rate as applicable |
| 1058 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | 393(3) [Table: Sl. No. 1] | 30% |
| 1059 | 194B | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3) [Table: Sl. No. 1] Note 2 | 30% |
| 1060 | 194BA | Any income by way of winnings from online game | 393(3) [Table: Sl. No. 2] | 30% |
| 1061 | 194BA | Any income by way of winnings from online games, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | 393(3) [Table: Sl. No. 2] Note 2 | 30% |
| 1062 | 194BB | Any income by way of winnings from any horse race | 393(3) [Table: Sl. No. 3] | 30% |
| 1063 | 194G | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets | 393(3) [Table: Sl. No. 4] | 2% |
| 1064 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co-operative society | 393(3) [Table: Sl. No. 5.D(a)] | 2% |
| 1065 | 194N | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society | 393(3) [Table: Sl. No. 5.D(b)] | 2% |
| 1066 | 194EE | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961) | 393(3) [Table: Sl. No. 6] | 10% |
| 1067 | 194T | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account) | 393(3) [Table: Sl. No. 7] | 10% |
TCS RATE CHART TAX YEAR 2026-27
| Codes to be used in Returns | Old Section | Nature of Payment | New Section (IT Act 2025) | Rates (%) |
| 1068 | 206C – A | Sale of alcoholic liquor for human consumption. | 394(1) [Table: Sl. No. 1] | 2% |
| 1069 | 206C – I | Sale of tendu leaves | 394(1) [Table: Sl. No. 2] | 2% |
| 1070 | 206C – B | Sale of timber obtained under a forest lease | 394(1) [Table: Sl. No. 3] | 2% |
| 1071 | 206C – C | Sale of timber obtained by any mode other than a forest lease | 394(1) [Table: Sl. No. 3] | 2% |
| 1072 | 206C – D | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. | 394(1) [Table: Sl. No. 3] | 2% |
| 1073 | 206C – E | Sale of Scrap | 394(1) [Table: Sl. No. 4] | 2% |
| 1074 | 206C – J | Sale of minerals, being coal or lignite or iron ore. | 394(1) [Table: Sl. No. 5] | 2% |
| 1075 | 206C – L | Sale consideration exceeding threshold limit in case of sale of motor vehicle | 394(1) [Table: Sl. No. 6.D(a)] | 1% |
| 1076 | 206C – MA | Sale consideration exceeding threshold limit in case of sale of wrist watch | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1077 | 206C – MB | Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1078 | 206C – MC | Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1079 | 206C – MD | Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1080 | 206C – ME | Sale consideration exceeding threshold limit in case of sale of pair of sunglasses | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1081 | 206C – MF | Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1082 | 206C – MG | Sale consideration exceeding threshold limit in case of sale of pair of shoes | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1083 | 206C – MH | Sale consideration exceeding threshold limit in case of sale of sportswear and equipment such as golf kit, ski-wear | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1084 | 206C – MI | Sale consideration exceeding threshold limit in case of sale of home theatre system | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1085 | 206C – MJ | Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo | 394(1) [Table: Sl. No. 6.D(b)] | 1% |
| 1086 | 206C – T | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or medical treatment (Threshold limit – ₹ 10 lakh) | 394(1) [Table: Sl. No. 7.D(a)] | 2% |
| 1087 | 206C – Q | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment (Threshold limit – ₹ 10 lakh) | 394(1) [Table: Sl. No. 7.D(b)] | 20% |
| 1088 | 206C – O | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to ₹ 10,00,000. | 394(1) [Table: Sl. No. 8.D(a)] | 2% |
| 1089 | 206C – O | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above ₹ 10,00,000. | 394(1) [Table: Sl. No. 8.D(b)] | 2% |
| 1090 | 206C – F | Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
| 1091 | 206C – G | Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
| 1092 | 206C – H | Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | 394(1) [Table: Sl. No. 9] | 2% |
Notes:
| The above list covers most of the sections applicable for domestic transactions | ||||
| Section 397(2) Old Section – 206CC | (a) Irrespective of anything contained in any other provision of this Act, every person, entitled to receive any amount on which tax is deductible or, paying any amount on which tax is collectible, shall furnish his valid Permanent Account Number to the person responsible for deducting or collecting tax;(b) in case of failure to comply with provisions of clause (a)-(ii) tax shall be collected at the higher of the following rates, not exceeding 20%-(A) at twice the rate specified in the relevant provision of this Act; or (B) at the rate of 5% | |||
Click here to download the list of TDS & TCS Rate Charts for Tax Year 2026-27.
Very Usefull full informative & Good presentation chart
Thanks you very much
Tcs rates mentioned is changed from 1april 2026. Please check and revise.
The rate chart has already been updated in line with the provisions of the Income Tax Act, 2025, applicable from 1st April 2026.
You’ve specified Note 2 & Note 6 in some sections. Such notes are missing in your TDS & TCS chart updated on 26-03-2026. Update it.
For detailed notes such as Note 2 and Note 6, it is advisable to refer to the relevant provisions and notes as specified in the Income Tax Act / official notifications, as the chart provides a summarized view for ease of reference.
Under code 1012 the tax rate and limit mentioned is wrong. Also 1010 code and 1007 is omit .
There was an oversight in Code 1012, which has now been corrected — the applicable rate is 10% and the threshold is ₹5 lakh.
As regards Codes 1010 and 1007, these have not been included as they are not part of the reference document released by the Income Tax Department.
GOOD TDS CHART
Dear Sir
194C | 393(1) | [Table: Sl. No. 6(i).D(a)] | threshold showing Rs.30,000
194C | 393(1) | [Table: Sl. No. 6(i).D(b)] | threshold showing Rs.1,00,000
As per act : threshold limit: (a) ` 30,000; for any such sum; and (b) ` 1,00,000 in case of aggregate of such sums.
As per my view and humble submission : Kindly refer “and” in the above. The threshold would be Rs.30,000 as single and Rs.1,00,000 as aggregate and not Rs.30,000 for individuals and Rs.1 lakh for other than individuals
The rate chart has now been updated in line with the correct interpretation of the threshold under the Act.
which section will apply for TDS for purchase property from NRI as per new income tax act 2025.
is section 393(2)- S.N.-12- code-1052 or section 393(2)- S. n.-17- code-1057.please clear my doubt
This is still a grey area. To our best understanding this section maps to section 393(2) [Table: Sl. No. 17] code – 1057, should apply. However, would suggest to seek professional advise in this matter.
Sir
Which challans we have to use to remit TDS and TCS as per new Income tax Act 2025 and new Income tax rules 2026 for current financial year 2026-27?
The update regarding the applicable challans under the new Income Tax Act, 2025 and Income Tax Rules, 2026 is currently awaited from the Income Tax Department. We will share the details as soon as it is officially notified.
I believe and trust in TDSMAN all articles. Thank you for presenting chart in easy and simple way.
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It is encouraging to know the chart has been easy to follow and useful.
Sincere thanks to the TDSMAN 🙏💙 team for providing timely and valuable updates on the new TDS/TCS forms.
Your efforts in simplifying complex tax changes are highly appreciated and very helpful for taxpayers and professionals alike.
Keep up the excellent work. ………………………….👍🚀
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Excellent
Ok
Thanks for your support and useful for tds payments
It is good to know the information is useful for your TDS compliance needs.
very much useful information thank u
Every Year we used to find the TDS Rate chart on your website only, and we would compare the same with the IT amendmants also.
Thanks for sharing the Gist of the TDS Rate chart.
Thank you for your continued trust and support.
It is good to know you rely on our rate charts for reference and comparison. We will keep bringing such concise and updated resources for your use.
Please recheck the TCS on sale of acoholic liquor, when you open the section 394 on CBDT wesite it says 1%
As per the revised provisions introduced through Budget 2026, the TCS rate on sale of alcoholic liquor has been updated from 1% to 2%. The chart reflects this updated rate as per the current law.
Sale of Scrap rate mentioned is incorrect. New Rate is 2%
There was an oversight in the rate mentioned earlier, which has now been corrected. The applicable TCS rate for sale of scrap is 2%.
is 1073-206C – E-Sale of Scrap-394(1) [Table: Sl. No. 4] rate still 1% of 2%
The rate was inadvertently mentioned incorrectly earlier. It has now been updated — as per the Income Tax Act, 2025, the applicable TCS rate for E-Sale of Scrap [Section 206C – 394(1), Table Sl. No. 4] is 2%.
OK
A detailed Rate Chart
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We are pleased to know you found the rate chart detailed and useful.
very nice presentation on the TDS/TCS chart
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It is encouraging to know the chart presentation was useful for your reference.