FY 2025-26 TDS rates for every section — with IT Act 2025 clause references & old act section numbers. Finance Act 2024 & 2025 changes highlighted. Calculate TDS instantly.
| IT Act 2025 Clause / Old Sec. |
Nature of Payment | Threshold | Old Rate pre Oct 2024 |
Current Rate FY 2025-26 |
Without PAN (Sec. 206AA) |
|---|
* Surcharge & 4% Health & Education Cess applicable where income exceeds specified limits. "Cl." = Clause number in the Income Tax Act, 2025 (Bill introduced Feb 13, 2025). Old Act section numbers shown alongside for reference. Finance Act 2025 changes effective April 1, 2025.
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The TDS Rate Finder covers every section of the Income Tax Act — from Sec 192 (salary) to Sec 194T (partner payments) — with their mapping to the new Income Tax Act 2025 clause numbers. All rate changes from Finance Act 2024, effective October 1, 2024, are included.
Use the search box to find a section by name or number. The tool shows the current TDS rate, the threshold limit, and the higher rate that applies when the deductee has not furnished a PAN (Section 206AA) or has not filed ITR (Section 206AB).
The IT Act 2025 maps all TDS provisions to Clause 392 (salary and PF), Clause 393 (all other TDS), or Clause 394 (TCS). This tool reflects those clause numbers so you stay compliant with both the existing and upcoming act.