Tool
TDS rates
Rates and thresholds for tax deducted at source, by nature of payment. Where the payee does not furnish PAN, the rate is the higher of the specified rate and 20%. Rates for payments to non-residents depend on the Act and the applicable treaty.
Figures not yet verified. The rates and thresholds in this tool have been entered but not yet checked by a partner against the current statute. Treat every result as indicative only.
| Section | Nature of payment | Threshold (₹) | Individual / HUF payee | Other payee |
|---|
Chapter XVII-B of the Income-tax Act, 1961. Thresholds are per financial year unless stated. Section numbers shown are those of the 1961 Act; the corresponding section of the Income-tax Act, 2025 follows after a dot where it has been entered.
Preliminary computation only; not professional advice. See the disclaimer.