Tax · Free tool
TDS Section Finder
Browse common TDS sections by payment type. Wrong section + wrong rate = penalty u/s 234E (₹100/day) and disallowance u/s 40(a).
| Section | Payment | Rate | Threshold | Filer |
|---|---|---|---|---|
| 192 | Salary to employees | Slab rate | Above basic exemption | Employer |
| 193 | Interest on securities | 10% | ₹5,000 / FY | Issuer |
| 194-A | Interest other than on securities (FD, RD) | 10% | ₹40k (₹50k for seniors) / FY | Bank / NBFC |
| 194-B | Lottery / game / cryptocurrency-related winnings | 30% | ₹10,000 | Payer |
| 194-C | Contractor / sub-contractor payment | 1% individual / 2% other | ₹30k single or ₹1L aggregate | Payer |
| 194-D | Insurance commission | 5% | ₹15,000 / FY | Insurance co |
| 194-H | Brokerage / commission | 5% | ₹15,000 / FY | Payer |
| 194-I | Rent (companies / firms / large landlords) | 10% | ₹2,40,000 / FY | Tenant |
| 194-IA | Property purchase ≥ ₹50L | 1% | ₹50 lakh | Buyer |
| 194-IB | Rent by individual > ₹50k/month | 5% | ₹50k / month | Tenant (individual) |
| 194-J | Professional / technical fees | 10% prof / 2% tech | ₹30,000 / FY | Payer |
| 194-N | Cash withdrawal > ₹1 cr (or ₹20L if non-filer) | 2% / 5% | ₹1 crore | Bank |
| 194-O | E-commerce sale by seller (Amazon, Flipkart) | 1% | ₹5 lakh / FY (individuals) | E-com operator |
| 194-S | Crypto / Virtual Digital Asset transfer | 1% | ₹10k single / ₹50k specified person | Exchange |
| 195 | Any payment to non-resident (NRI) | Varies (10-30%) | No threshold | Payer (needs TAN) |
| 206C(1H) | TCS on sale of goods > ₹50L | 0.1% | ₹50 lakh | Seller |
| 206C(1G) | TCS on LRS / overseas tour | 0.5/5/20% | ₹7L (LRS) | Bank / tour op |
FAQ
What if I don't deduct TDS when required?
Disallowance under section 40(a) — the entire expense is disallowed for 100% (resident payments) or 30% (specified). Plus interest u/s 201, plus penalty u/s 234E.
PAN missing — what TDS rate?
Section 206AA — higher of (a) the regular rate, (b) 20%. So 1% TDS becomes 20% if seller doesn't furnish PAN.
When to file TDS return?
Quarterly: by 31 Jul (Q1), 31 Oct (Q2), 31 Jan (Q3), 31 May (Q4). Form 24Q for salary, 26Q for non-salary, 27Q for non-residents.