TDS
TDS Rate Finder
Quickly find the applicable TDS rate for any payment category — from salary and professional fees to rent, interest, and contractor payments. Reference for FY 2025-26 rates under the Income Tax Act.
| Section | Nature of Payment | TDS Rate |
|---|---|---|
| 192 | Salary | Slab rate |
| 194A | Interest (non-bank) | 10% |
| 194A | Interest (bank / post office) | 10% |
| 194B | Lottery / game winnings | 30% |
| 194C | Contractor (individual / HUF) | 1% |
| 194C | Contractor (others) | 2% |
| 194D | Insurance commission | 5% |
| 194H | Commission or brokerage | 5% |
| 194I | Rent (land / building) | 10% |
| 194I | Rent (plant / machinery) | 2% |
| 194J | Professional / technical fees | 10% (2% for technical) |
| 194Q | Purchase of goods | 0.1% |
Disclaimer: This tool provides indicative results for general guidance only. Tax laws, rates, and regulations change frequently. Do not rely on these results as professional advice — consult a qualified CA or legal advisor before making financial or tax decisions.