TDS Section 194EE — Payment under National Savings Scheme (NSS)
FY 2025-26 · Rate 10%
What does this section cover?
TDS on withdrawal from NSS deposits (closed for new investments but legacy balances remain).
Why this section: Withdrawal of principal + interest from NSS deposits (taxable under Sec 80CCA) attracts 10% TDS above ₹2,500.
Key facts
- Threshold
- ₹2,500 per FY
- Applicable for
- FY 2025-26
- Who deducts
- Post office / NSS administrator
- Paid to
- Depositor / nominee
- Statutory source
- Section 194EE, Income Tax Act
Common terms accountants use
If your description mentions any of these, Section 194EE 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.