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Income Tax· Rate Card· Updated Apr 2025

TDS Section-wise Rate Card FY 2025-26

Quick reference for TDS rates, thresholds and PAN-not-furnished implications across common sections.

What's inside

  • s.192 Salary — slab rate
  • s.194C Contractor — 1% (individual) / 2% (others)
  • s.194I Rent — 2% plant / 10% land & building
  • s.194Q Purchase of goods — 0.1% over Rs.50L
  • s.195 Payments to non-residents — DTAA / IT Act, whichever lower

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