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Revised TDS Rate Chart for FY 2025-26 (AY 2026-27)

Tax Deducted at Source or TDS is a tax deducted on various income sources such as salary, payment, interest earned, commission, etc. Hence, it is important to keep a tab on the revised TDS rates for FY 2025-26 to streamline payment.
The TDS rate chart outlines the updated TDS rates applicable to help individual taxpayers and businesses navigate the new TDS regulations effectively.
Keep scrolling to find detailed information on the TDS rate chart for the financial year 2025-26.
Table of Contents
TDS Rate Chart for FY 2025-26 (AY 2026-27)
Budget 2025 made key changes in the TDS rates on specified payments and reduced TDS tax rates to boost business and improve taxpayer compliance. So, here is the table with the changes in TDS rates effective from April 1, 2025.
Existing TDS Rate Chart for FY 2024-25
Here is the TDS deduction chart with various TDS rates applicable to resident and non-resident Indians, and domestic and foreign companies in India. These are the existing TDS tax rates applicable for FY 2024-25.
Technically, the concept of TDS was introduced to collect tax from the very source of income. This obligates a deductor, liable to make payment to a deductee, make tax deduction at source, and forward the same into the central government’s account.
Hence, apart from the mentioned TDS rates in the table, the government has set specific rates for Indian entities other than a company.
TDS Rates for Residents of India (Other than a Company)
Here is a table showing the TDS rate chart for Indian residents for FY 2025-26:
TDS Rate Chart for Non-Resident Indians (Other Than a Company)
Here is a table showing the TDS rates for NRI’s under different sections.
Apart from Indian and non-Indian residents, the companies are obligated to pay a certain amount of TDS. Therefore, we have segregated the TDS rate for firms according to domestic and non-domestic categories.
TDS Rate Chart for Domestic Companies
Here is a table of the TDS slab rates for domestic companies.
Apart from Indian and non-Indian residents, the companies are obligated to pay a certain amount of TDS. Therefore, we have segregated the TDS rate for firms according to domestic and non-domestic categories.
TDS Rates for Non-Domestic Companies
Here is a table explaining the TDS deduction chart for non-domestic companies which are held as private limited.
Refer to the following table for TDS rates on Pvt. Ltd. companies under Section 195.
The following tables will help you understand the differences in TDS rates for specific individuals and companies.
Since the calculation is quite complicated, we suggest using online TDS calculators to streamline the entire process.
TDS Payment & Returns
Here’s everything you need to know about TDS payments and TDS returns:
- TDS must be paid by the 7th of the following month. For example, for the month of March, the due date is 30th April.
- TDS returns must be filed by the end of the month following the end of the quarter. For example, for the January-March quarter, the due date is 31st May.
- Interest at 1% per month is charged for non-dedication of TDS, and 1.5% per month is charged for non-payment of TDS. Any part of a month is considered a full month.
- The deducted TDS should be paid to the government within the specified due dates to avoid late payment interest.
- TDS payment and returns for the sale of property must be made using Form 26QB within 30 days from the end of the month in which the deduction is made.
- For most TDS transactions, taxpayers need to file a quarterly statement, including details such as the PAN of the payee, the section under which TDS is deducted, the rate, amount, and the quantum of the transaction.