Searchable reference chart for all TDS sections, thresholds, and applicable rates for AY 2026-27.
| Old Section | New Sec (FY26-27) | Nature of Payment | Threshold (?) | Ind/HUF Rate | Others Rate |
|---|---|---|---|---|---|
| 192 | 392 | Salary | Basic Exemption Limit | Normal Slab Rate | N/A |
| 393 | EPF Premature Withdrawal | 50,000 | 10% | 10% | |
| 393 | Dividend | 5,000 | 10% | 10% | |
| 393 | Interest other than sec. on securities (Banks) | 40,000 / 50,000 (Sr Cit) | 10% | 10% | |
| 393 | Interest other than sec. on securities (Others) | 5,000 | 10% | 10% | |
| 393 | Payment to Contractors/Sub-contractors (Single) | 30,000 | 1% | 2% | |
| 393 | Payment to Contractors/Sub-contractors (Aggregate) | 1,00,000 | 1% | 2% | |
| 393 | Commission or Brokerage | 15,000 | 5% | 5% | |
| 194I(a) | Rent for Plant & Machinery | 2,40,000 | 2% | 2% | |
| 194I(b) | Rent for Land/Building/Furniture | 2,40,000 | 10% | 10% | |
| 393 | Transfer of Immovable Property | 50,00,000 | 1% | 1% | |
| 393 | Rent by Individual/HUF not liable to audit | 50,000 per month | 5% | N/A | |
| 194J(a) | Fees for Technical Services / Royalty (Books) | 30,000 | 2% | 2% | |
| 194J(b) | Fees for Professional Services | 30,000 | 10% | 10% | |
| 393 | Contract/Commission/Profession by Ind/HUF (Not under 194C/H/J) | 50,00,000 | 5% | N/A | |
| 393 | Cash Withdrawal | 1 Cr (20L for non-filers) | 2% (5% above 1Cr for non-filers) | 2% | |
| 393 | E-commerce Operator | 5,00,000 (Ind/HUF only) | 1% | 1% | |
| 393 | Purchase of Goods | 50,00,000 | 0.1% | 0.1% | |
| 393 | Transfer of Virtual Digital Asset (Crypto) | 10,000 / 50,000 | 1% | 1% |