Tool 01 · Direct tax

TDS rate finder — FY 2026-27

Rates and thresholds as they stand after the Finance Act 2025 and Budget 2026, mapped to the Income-tax Act, 2025 (in force from 1 April 2026). Search by payment, section or rate.

The big change this year: for transactions on or after 1-Apr-2026, salary TDS sits under S.392, all other TDS under the S.393 tables and TCS under S.394 of the Income-tax Act, 2025. Old section numbers remain useful for reference — quote the new table reference in returns and certificates.

Section 1961 → 2025 Act	Nature of payment	Threshold	TDS rate

Points that apply across sections

Chart reviewed 13-Aug-2026 for FY 2026-27 (Tax Year 2026-27). Non-resident payments (erstwhile S.195) need a case-specific rate and Form 15CB analysis — please contact us before remitting. Surcharge and cess apply where relevant.

Deducting for the first time under the new Act?

We set up TDS compliance — codes, challans, returns and certificates — as a fixed-fee service.

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