TDS Section 192A — Premature EPF withdrawal
FY 2025-26 · Rate 10%
What does this section cover?
TDS on accumulated balance paid by EPF when employee withdraws before completing 5 years of service.
Why this section: Premature withdrawal of EPF before 5 years of continuous service is taxable; the fund deducts TDS at source.
Key facts
- Threshold
- ₹50,000 per withdrawal
- Applicable for
- FY 2025-26
- Who deducts
- EPFO / Trustees of recognised PF
- Paid to
- Employee withdrawing accumulated balance
- Statutory source
- Section 192A, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 192A is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.