Home > TDS > TDS RatesLast Updated: Apr 10th 2026
A simplified version of section-wise TDS rates given below with the nature of payment, payment code to be used at the time of payment, threshold of the payment where one should deduct TDS and at what rate. Also search using a keyword to know a specific code easily.
Updated as per Income Tax Act 2025 (Act). For a complete TDS reference refer the act page at Section-393: Tax to be deducted at source
| # | Nature of payment | Payment code | Threshold | TDS rate |
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Consider the 2019 announcement on TDS rate changes at TDS Amendments in 2019
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.