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Complete index
Browse all 46 TDS / TCS sections
Every section in our bundled dataset, grouped by chapter type. Snapshot 2025-04-01 · FY 2025-26. Cross-check against the CBDT TDS rate chart before deducting.
TDS — Chapter XVII-B(42 sections)
Payer deducts at source- 192SalarySlab rate
- 192APremature EPF withdrawal10%
- 193Interest on securities10%
- 194Dividend10%
- 194AInterest other than on securities10%
- 194BWinnings from lottery, crossword, game shows30%
- 194BAWinnings from online games30%
- 194BBWinnings from horse races30%
- 194CPayment to contractor / sub-contractor1% (individual/HUF) or 2% (others)
- 194DInsurance commission2% (reduced from 5% by Finance Act 2025)
- 194DAPayment under life insurance policy2% on income portion (reduced from 5% by Finance Act 2025)
- 194EPayment to non-resident sportsperson/sports association20% (+ surcharge & cess)
- 194EEPayment under National Savings Scheme (NSS)10%
- 194GCommission on sale of lottery tickets2% (reduced from 5% by Finance Act 2025)
- 194HCommission or brokerage2% (reduced from 5% by Finance Act 2025)
- 194I(a)Rent of plant & machinery / equipment2%
- 194I(b)Rent of land or building (incl. furniture & fittings)10%
- 194IASale of immovable property (other than agricultural land)1%
- 194IBRent by individual/HUF (not under tax audit)2% (reduced from 5% by Finance Act 2024, effective Oct 2024)
- 194ICPayment under Joint Development Agreement (JDA)10%
- 194JProfessional or technical fees10% (2% for technical services and call centres)
- 194KIncome from mutual fund units10%
- 194LACompulsory acquisition of immovable property10%
- 194LBInterest by infrastructure debt fund to non-resident5%
- 194LBADistribution by business trust (REIT/InvIT)10% (resident) / 5% (non-resident interest) / 10% (non-resident dividend)
- 194LBBIncome from investment fund (AIF Cat I & II)10% (resident); rates in force (non-resident)
- 194LBCIncome from investment in securitisation trust10% (reduced from 25%/30% by Finance Act 2025)
- 194LCInterest to non-resident on foreign currency loan / bond5% (IFSC: 4% / 9%)
- 194LDInterest to FII/QFI on rupee-denominated bond5%
- 194MPayment by individual/HUF for contractor/professional2% (reduced from 5% by Finance Act 2024, effective Oct 2024)
- 194NCash withdrawal from bank/post office2% (or 5% if non-filer of ITR)
- 194OPayment by e-commerce operator to participant0.1%
- 194PSenior citizen (75+) — pension and interest, single bankSlab rate (after Chapter VI-A deductions)
- 194QPurchase of goods (buyer-side TDS)0.1%
- 194RBenefits or perquisites from business/profession10% (on FMV of benefit)
- 194STransfer of Virtual Digital Asset (crypto, NFT)1%
- 194TPayment by partnership firm to partner10%
- 195Payment to non-resident (any taxable sum)Rate in force (varies — typically 20%/30% before surcharge & cess; reduced by DTAA)
- 196AIncome from units of mutual fund to non-resident20% (subject to DTAA — typically 5-15%)
- 196BIncome from units / LTCG to offshore fund10% (12.5% on LTCG from Apr 2025 under Finance Act 2024)
- 196CIncome from FCCBs / GDRs of Indian company10% (12.5% on LTCG from Apr 2025)
- 196DIncome from securities to FII / FPI20% (10% on dividend; LTCG 12.5%, STCG 20% from Apr 2025)
TCS — Chapter XVII-BB (Section 206C)(4 sections)
Seller collects at source- 206C(1)TCS on sale of alcoholic liquor, scrap, minerals, timber1% (liquor, scrap, minerals) / 2.5% (timber, forest produce) / 5% (tendu leaves)
- 206C(1F)TCS on sale of motor vehicle > ₹10 lakh1%
- 206C(1G)TCS on foreign remittance (LRS) and overseas tour package20% above ₹10L (5% for education/medical; 5% for tour above ₹10L)
- 206C(1H)TCS on sale of goods (seller-side, counterpart to 194Q) — INAPPLICABLE from 1 April 2025inapplicable from 2025-04-010.1% (withdrawn 1 Apr 2025)
Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01.