TDS Rate Finder

TDS RATE FINDER - TAX YEAR 2026-27 

ITA 2025 & ITA 1961 Cross-Reference | Rates effective 1st April 2026

ABOUT THIS TOOL: This tool provides TDS rates applicable for Tax Year 2026-27 under the Income Tax Act, 2025 and the Income Tax Rules, 2026, effective from 1st April 2026. It covers new ITA 2025 section numbers alongside corresponding ITA 1961 section numbers for cross-reference during the transition to the new law.

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

IMPORTANT NOTE: Rates shown are for Tax Year 2026-27 under the Income Tax Act, 2025, applicable from 1st April 2026. For transactions up to 31st March 2026, ITA 1961 rates apply. No-PAN / Non-filer rate is the higher of the specified rate, 20%, or twice the applicable rate. Surcharge and Health & Education Cess at 4% apply on TDS on salary. For non-resident payments, DTAA rates may apply. Always verify with official sources before deducting TDS.