TDS Rate Finder

TDS RATE FINDER — INCOME TAX ACT 1961 & INCOME TAX ACT 2025 

This tool provides TDS rates applicable under the Income Tax Act, 1961 and the Income Tax Act, 2025 — in a single searchable reference. With the Income Tax Act, 2025 coming into force from 1st April 2026, TDS sections have been renumbered and in some cases restructured. This finder covers both Acts, allowing you to search by section number, nature of payment, or keyword and see the old and new section references side by side.

How to use this tool:

• Search by section number — e.g. 194J or Section 393

• Search by nature of payment — e.g. rent, professional, salary, contractor

• Filter by Act — ITA 1961 only, ITA 2025 only, or both

• Filter by category — Salary, Interest, Rent, Professional, Contractor, and more

• Each row shows: Section (both Acts), Nature of Payment, Threshold Limit, Resident Rate, No-PAN / Non-filer Rate, and Remarks

Note:

Rates shown are standard rates for resident payees. No-PAN / Non-filer rate is the higher of the specified rate, 20%, or twice the applicable rate as per Section 206AA / Section 206AB of ITA 1961 (equivalent provisions under ITA 2025). Surcharge and 4% Health & Education Cess apply additionally on TDS on salary. For non-resident payees, DTAA rates may apply and should be verified separately. ITA 2025 sections are effective from 1st April 2026 — for transactions up to 31st March 2026, ITA 1961 sections continue to apply. Always verify applicable rates before deducting TDS.