TDS Rate Chart for Assessment year 2026-27 / Financial Year 2025-26
Tax Deducted at Source (TDS) rates are prescribed under the Income-tax Act, 1961, based on the nature of payment and the status of the recipient (resident or non-resident, company or non-company). For resident non-company payees (e.g., individuals and HUFs), common rates are 10% for interest on securities, dividends, and interest other than interest on securities (Sections 193, 194, 194A),