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ITA 2025 · TY 2026-27
Sections 392 & 393 of ITA 2025 · Instant TDS with TRACES codes, penalty alerts & due date reference.
| Period | Deposit Deadline |
|---|---|
| April – February | 7th of next month |
| March (Govt) | 7th April 2027 |
| March (Non-Govt) | 30th April 2027 |
| Quarter | TDS Return Due |
|---|---|
| Q1 Apr–Jun 2026 | 31st July 2026 |
| Q2 Jul–Sep 2026 | 31st Oct 2026 |
| Q3 Oct–Dec 2026 | 31st Jan 2027 |
| Q4 Jan–Mar 2027 | 31st May 2027 |
| Old Sec (1961) | New Sec (ITA 2025) | Nature of Payment | Threshold Limit | TDS Rate | Category |
|---|---|---|---|---|---|
| 192 | Sec 392 | Salary – resident employee (Govt / Non-Govt) | Basic exemption limit | Slab rates | SALARY |
| 192A | Sec 392(7) | Accumulated PF balance paid to employee | ₹50,000 | 10% | SALARY |
| 193 | 393(1)[5(i)] | Interest on securities | ₹10,000 | 10% | INTEREST |
| 194 | 393(1)[7] | Dividend – domestic company | ₹10,000 | 10% | DIVIDEND |
| 194A | 393(1)[5(ii).D(a)] | Interest other than securities – Senior Citizen (60+), bank/post office | ₹1,00,000 | 10% | INTEREST |
| 194A | 393(1)[5(ii).D(b)] | Interest other than securities – Others, bank/post office/co-op | ₹50,000 | 10% | INTEREST |
| 194A | 393(1)[5(iii)] | Interest other than securities – other payers (ICDs, loans, etc.) | ₹10,000 | 10% | INTEREST |
| 194B | 393(3)[1] | Winnings – lottery, crossword, card game, gambling | ₹10,000 per transaction | 30% | WINNINGS |
| 194BA | 393(3)[2] | Winnings from online games | No threshold (every rupee) | 30% | WINNINGS |
| 194BB | 393(3)[3] | Winnings from horse races | ₹10,000 | 30% | WINNINGS |
| 194C | 393(1)[6(i).D(a)] | Contractor / sub-contractor – Individual or HUF | ₹30,000 per payment or ₹1,00,000 p.a. | 1% | CONTRACTOR |
| 194C | 393(1)[6(i).D(b)] | Contractor / sub-contractor – Others (Cos, Firms, etc.) | ₹30,000 per payment or ₹1,00,000 p.a. | 2% | CONTRACTOR |
| 194D | 393(1)[1(i)] | Insurance commission – Individual | ₹20,000 | 2% | COMMISSION |
| 194D | 393(1)[1(i)] | Insurance commission – Other than Individual | ₹20,000 | 10% | COMMISSION |
| 194DA | 393(1)[8(i)] | Life insurance maturity / bonus payout (taxable portion) | ₹1,00,000 | 2% (was 5%) | INSURANCE |
| 194EE | 393(3)[6] | NSS withdrawal – Sec 80CCA(2)(a) | ₹2,500 | 10% | OTHER |
| 194G | 393(3)[4] | Commission on sale of lottery tickets | ₹20,000 | 2% | COMMISSION |
| 194H | 393(1)[1(ii)] | Commission or brokerage (other than insurance) | ₹20,000 | 2% | COMMISSION |
| 194I(a) | 393(1)[2(ii).D(a)] | Rent – plant, machinery or equipment | ₹50,000 per month | 2% | RENT |
| 194I(b) | 393(1)[2(ii).D(b)] | Rent – land, building, furniture (other than machinery) | ₹50,000 per month | 10% | RENT |
| 194IA | 393(1)[3(i)] | Purchase of immovable property (other than agricultural land) | ₹50,00,000 | 1% | PROPERTY |
| 194IB | 393(1)[2(ii)] | Rent paid by Individual/HUF – not liable to tax audit | ₹50,000 per month | 2% (was 5%) | RENT |
| 194IC | 393(1)[3(ii)] | Joint Development Agreement – monetary consideration | No threshold | 10% | PROPERTY |
| 194J(a) | 393(1)[6(iii).D(a)] | Technical fees / royalty (films) / call centre | ₹50,000 | 2% | PROFESSIONAL |
| 194J(b) | 393(1)[6(iii).D(b)] | Professional fees / royalty (other) / non-compete fees | ₹50,000 | 10% | PROFESSIONAL |
| 194J(b) | 393(1)[6(iii).D(b)] | Director's remuneration / sitting fees (not salary) | No threshold | 10% | PROFESSIONAL |
| 194K | 393(1)[4(i)] | Mutual Fund units – income to resident unit holder | ₹10,000 | 10% | DIVIDEND |
| 194LA | 393(1)[3(iii)] | Compensation on compulsory acquisition of immovable property | ₹5,00,000 | 10% | PROPERTY |
| 194LBA | 393(1)[4(ii)] | Business trust units – interest income (resident) | No threshold | 10% | INTEREST |
| 194LBA | 393(1)[4(ii)] | Business trust units – dividend income (resident) | No threshold | 10% | DIVIDEND |
| 194LBB | 393(1)[4(iii)] | Investment fund units – income to unit holder | No threshold | 10% | OTHER |
| 194LBC | 393(1)[4(iv)] | Securitisation trust – income to investor | No threshold | 10% | OTHER |
| 194N | 393(3)[5.D(b)] | Cash withdrawal – ITR filer (co-op society deductee: 393(3)[5.D(a)]) | Above ₹1 Crore p.a. (₹20L if last 3 yrs' ITR not filed) | 2% | CASH |
| 194O | 393(1)[8(v)] | E-commerce operator – payment to e-commerce participant | ₹5,00,000 (Individual/HUF); Nil for others | 0.1% (was 1%) | E-COMMERCE |
| 194Q | 393(1)[8(ii)] | Purchase of goods – buyer TDS (buyer turnover > ₹10 Cr in PY) | ₹50,00,000 (TDS only on excess) | 0.1% | GOODS |
| 194R | 393(1)[8(iv)] | Benefits / perquisites arising from business or profession | ₹20,000 | 10% | OTHER |
| 194S | 393(1)[8(vi)] | Transfer of Virtual Digital Asset (crypto / NFT) | ₹10,000 (₹50,000 for specified individuals/HUF) | 1% | VDA |
| 194T | 393(3)[7] | Payment to partner – salary, remuneration, bonus, interest | ₹20,000 p.a. | 10% | PARTNER |
* Rates for resident payees with valid PAN. No-PAN attracts higher of twice the rate / 5% / rate in force (Sec 206AA equivalent). Surcharge (where applicable to non-salary payments) + 4% Health & Education Cess apply on top of the base rate shown for non-residents. Three rates were reduced by the Finance Act 2025 effective 1 April 2026 — Rent by Individual/HUF (194IB: 5%→2%), Life Insurance Maturity (194DA: 5%→2%), and E-commerce operator payments (194O: 1%→0.1%) — marked above. ITA 2025 effective 1 April 2026; consult a qualified CA before acting on this chart.
| Old Sec (1961) | New Sec (ITA 2025) | Nature of Payment | Threshold Limit | TDS Rate |
|---|---|---|---|---|
| 192A | Sec 392(7) | Accumulated PF balance – non-resident employee | No threshold | 10% |
| 194E | 393(2)[1] | Non-resident sportsmen / sports association / entertainer | No threshold | 20% |
| 194LC | 393(2)[2] | Foreign currency loan / long-term infra bond interest (borrowed before 1-Jul-2023) | No threshold | 5% |
| 194LD | 393(2)[3] | Rupee Denominated Bond interest – issued before 1-Jul-2023 | No threshold | 5% |
| 194LC | 393(2)[4.E(a)] | IFSC-listed long-term bond / RDB interest – issued Apr-2020 to Jun-2023 | No threshold | 4% |
| 194LC | 393(2)[4.E(b)] | IFSC-listed long-term bond / RDB interest – issued on/after 1-Jul-2023 | No threshold | 9% |
| 194LB | 393(2)[5] | Infrastructure Debt Fund interest to non-resident | No threshold | 5% |
| 194LBA(a) | 393(2)[6.E(a)] | Business trust distribution to non-resident – interest (specified) | No threshold | 5% |
| 194LBA(b) | 393(2)[6.E(b)] | Business trust distribution to non-resident – dividend (specified) | No threshold | 10% |
| 194LBC | 393(2)[7] | Securitisation trust distribution to non-resident investor | No threshold | 35% (Co.) / 30% (Other) |
| 194LBB | 393(2)[8] | Investment fund distribution to non-resident unit holder | No threshold | 35% (Co.) / 30% (Other) |
| 194LBC | 393(2)[9] | Securitisation trust – non-resident investor | No threshold | 35% (Co.) / 30% (Other) |
| 195 | 393(2)[10] | Mutual Fund / specified company income to non-resident | No threshold | 20% or DTAA rate, whichever is lower |
| 196B | 393(2)[11] | Offshore fund units – income (Sec 208) | No threshold | 10% |
| 196B | 393(2)[12] | Offshore fund units – long-term capital gains | No threshold | 12.5% |
| 196C | 393(2)[13] | Bonds / GDR interest or dividends (Sec 209) | No threshold | 10% |
| 196C | 393(2)[14] | Bonds / GDR – long-term capital gains | No threshold | 12.5% |
| 196D | 393(2)[15] | FII / FPI income from securities | No threshold | 20% |
| 196D | 393(2)[16] | FII / FPI income from securities – concessional category | No threshold | 10% |
| 195 | 393(2)[17] | Other interest / sums chargeable to non-resident (not salary) | No threshold | Average rate as applicable (per DTAA/slab) |
| 194B | 393(3)[1] | Lottery / gambling winnings – non-resident | No threshold | 30% |
| 194BA | 393(3)[2] | Online game winnings – non-resident | No threshold | 30% |
| 194BB | 393(3)[3] | Horse race winnings – non-resident | No threshold | 30% |
| 194G | 393(3)[4] | Lottery ticket commission – non-resident | No threshold | 2% |
| 194N | 393(3)[5] | Cash withdrawal – non-resident deductee | No threshold | 2% |
| 194EE | 393(3)[6] | NSS withdrawal – non-resident | No threshold | 10% |
| 194T | 393(3)[7] | Payment to non-resident partner of firm/LLP | No threshold | 10% |
* Rates above are domestic-law rates under the Income Tax Act 2025 and exclude applicable surcharge + 4% Health & Education Cess. Where a DTAA (tax treaty) applies, the lower of the domestic rate and the treaty rate should be applied. Consult a qualified CA/international tax advisor before remitting to a non-resident.