Full head-wise income with 19 deductions, special rate CG, MAT, surcharge & 87A rebate.
Select any TDS section, enter payment amount, and get instant TDS with threshold check and compliance guide.
Track all 4 instalments, check shortfalls, and compute Sec 234B & 234C interest.
Comprehensive section-wise comparison effective FY 2026-27 | AY 2027-28 — 150+ sections covered
| Category | Old Section | Nature of Payment | Payee | Old Rate | Old Threshold | New Section | New Rate | New Threshold | Change | Key Remarks |
|---|---|---|---|---|---|---|---|---|---|---|
| Salary | 192 |
Salary Income | All | Slab rates | Basic Exemption | — |
Slab rates | Basic Exemption | No Change | New regime default from FY 2026-27. 87A rebate up to ₹12L. |
| Salary | 192A |
EPF Premature Withdrawal | Individual | 10% | ₹50,000 | — |
10% | ₹50,000 | No Change | No TDS if Form 15G/H submitted. TDS if < 5 yrs service. |
| Salary | 194P |
Senior Citizen Salary – Specified Bank | Senior Citizen (75+) | Slab | — | — |
Slab | — | No Change | Introduced to ease compliance. No ITR filing needed. |
| Interest | 193 |
Interest on Securities (Debentures) | All | 10% | ₹10,000 | — |
10% | ₹10,000 | No Change | Govt securities exempt. Listed debentures threshold ₹10K. |
| Interest | 194A |
Interest – Banks/Post Office | Resident | 10% | ₹40,000 | — |
10% | ₹50,000 | Threshold ↑ | ₹50K threshold in new act; ₹1L for Senior Citizens. |
| Interest | 194A |
Interest – Banks (Senior Citizen) | Senior Citizen | 10% | ₹50,000 | — |
10% | ₹1,00,000 | Threshold ↑ | Significant relief for senior citizens. |
| Interest | 194A |
Interest – NBFCs / Others | All | 10% | ₹5,000 | — |
10% | ₹10,000 | Threshold ↑ | Threshold doubled in new act. |
| Interest | 194LC |
Interest – External Comm Borrowing | NRI/Foreign Co | 5% | — | — |
5% | — | No Change | Concessional rate for offshore forex borrowings. |
| Interest | 194LD |
Interest – Govt Bonds / Rupee Bonds (FII) | FII/QFI | 5% | — | — |
5% | — | No Change | Concessional rate to attract FII investment. |
| Dividend | 194 |
Dividend – Domestic Company | Resident | 10% | ₹5,000 | — |
10% | ₹10,000 | Threshold ↑ | Threshold doubled in new act. |
| Dividend | 194K |
Dividend – Mutual Fund Units | Resident | 10% | ₹5,000 | — |
10% | ₹10,000 | Threshold ↑ | Threshold doubled. |
| Dividend | 196B |
Income – Offshore Fund Units | NRI/Foreign | 10% | — | — |
10% | — | No Change | As per DTAA or 10% whichever lower. |
| Dividend | 196C |
Income – Foreign Currency Bonds/GDR | NRI/Foreign | 10% | — | — |
10% | — | No Change | |
| Dividend | 196D |
Securities Income – FII | FII | 20% | — | — |
20% | — | No Change | No surcharge on TDS for FII. |
| Contractor | 194C |
Contractor – Individual/HUF | Ind/HUF | 1% | ₹30K single / ₹1L aggregate | — |
2% (Unified) | ₹30K / ₹1L agg | Rate ↑ | Rate unified at 2% for all payees. Simplification in new act. |
| Contractor | 194C |
Contractor – Others (Firm/Co) | Firm/Co | 2% | ₹30K / ₹1L aggregate | — |
2% | ₹30K / ₹1L agg | No Change | Unchanged; consistent with new act. |
| Contractor | 194J |
Professional Fees | All | 10% | ₹30,000 | — |
10% | ₹50,000 | Threshold ↑ | Threshold raised from ₹30K to ₹50K. |
| Contractor | 194J |
Technical Fees / Royalty (Non-film) | All | 2% | ₹30,000 | — |
2% | ₹50,000 | Threshold ↑ | Same rate, threshold increased. |
| Contractor | 194J |
Director Remuneration (Non-Salary) | Director | 10% | No threshold | — |
10% | No threshold | No Change | Always deduct regardless of amount. |
| Contractor | 194M |
Contractor/Prof by Ind/HUF (>₹50L p.a.) | All | 5% | ₹50,00,000 p.a. | — |
5% | ₹50,00,000 | No Change | Applies to Ind/HUF not required to audit u/s 44AB. |
| Rent | 194I |
Rent – Plant, Machinery, Equipment | All | 2% | ₹2,40,000 p.a. | — |
2% | ₹2,40,000 p.a. | No Change | No change. |
| Rent | 194I |
Rent – Land / Building / Furniture | All | 10% | ₹2,40,000 p.a. | — |
10% | ₹2,40,000 p.a. | No Change | No change. |
| Rent | 194IB |
Rent by Individual/HUF (High Value) | Ind/HUF | 5% | ₹50,000 per month | — |
2% | ₹50,000 per month | Rate ↓ | Rate reduced from 5% to 2%. Significant relief for tenants. |
| Rent | 194IC |
JDA – Monetary Consideration to Land Owner | All | 10% | Nil | — |
10% | Nil | No Change | No threshold; TDS on entire monetary consideration. |
| Property | 194IA |
Purchase of Immovable Property by Resident | Buyer | 1% | ₹50,00,000 | — |
1% | ₹50,00,000 | No Change | Buyer deducts. PAN of seller mandatory. |
| Property | 194LA |
Compensation – Compulsory Acquisition | All | 10% | ₹2,50,000 | — |
10% | ₹2,50,000 | No Change | Applies to enhanced compensation too. |
| Property | 194LBA |
Business Trust (REIT/InvIT) Distribution | All | 10% | — | — |
10% | — | No Change | 10% for resident unit holders. |
| Property | 195 |
Transfer – Property by NRI (LTCG) | NRI Seller | 20% + surcharge | — | — |
12.5% | — | Rate ↓ | Major relief. LTCG rate halved; indexation removed. |
| Property | 195 |
Transfer – Property by NRI (STCG) | NRI Seller | 30% + surcharge | — | — |
Slab + surcharge | — | No Change | STCG taxed at slab rates. |
| Commission | 194D |
Insurance Commission | All | 5% | ₹15,000 | — |
5% | ₹20,000 | Threshold ↑ | Threshold raised from ₹15K to ₹20K. |
| Commission | 194G |
Commission – Lottery Tickets | All | 5% | ₹15,000 | — |
5% | ₹20,000 | Threshold ↑ | Threshold raised. |
| Commission | 194H |
Commission / Brokerage | All | 5% | ₹15,000 | — |
2% | ₹20,000 | Rate ↓ | Rate reduced from 5% to 2%. Threshold also raised. |
| Winnings | 194B |
Lottery / Crossword / Puzzle / Card Games | All | 30% | ₹10,000 | — |
30% | ₹10,000 | No Change | Aggregate winnings from same payer considered. |
| Winnings | 194BA |
Online Gaming – Net Winnings | All | 30% | No threshold (net win) | — |
30% | No threshold | No Change | TDS on withdrawal or year-end balance. |
| Winnings | 194BB |
Horse Race / Winning from Horses | All | 30% | ₹10,000 | — |
30% | ₹10,000 | No Change | Per race threshold. |
| Business | 194O |
E-commerce Operator Payments to Sellers | Seller | 1% | ₹5,00,000 | — |
1% | ₹5,00,000 | No Change | Gross sales of e-commerce participants. |
| Business | 194Q |
Purchase of Goods (Buyer > ₹10Cr turnover) | Buyer | 0.1% | ₹50,00,000 | — |
0.1% | ₹50,00,000 | No Change | TDS or TCS (194Q/206C) – not both. |
| Business | 194R |
Benefit / Perquisite in Business/Profession | All | 10% | ₹20,000 | — |
10% | ₹20,000 | No Change | FMV of benefit; applicable to all payers. |
| Business | 194S |
VDA / Cryptocurrency Transfer | All | 1% | ₹10K / ₹50K (spec) | — |
1% | ₹10K / ₹50K | No Change | ₹50K threshold for specified persons; ₹10K for others. |
| Business | 194T |
Payment to Partners (Salary/Bonus/Commission) | Partner | 10% | ₹20,000 | — |
10% | ₹20,000 | No Change | New section introduced; applicable from FY 2024-25. |
| Business | 194LBB |
Income – Category I & II AIF Units | All | 10% | — | — |
10% | — | No Change | |
| Business | 194LBC |
Income – Securitisation Trust | Ind/HUF | 25% | — | — |
25% | — | No Change | 30% for other taxpayers. |
| Nri | 194E |
Payments to NR Sportsman/Entertainer/Association | NRI | 20% | — | — |
20% | — | No Change | Plus surcharge and cess as applicable. |
| Nri | 195 |
NRI – Interest Income | NRI | 20% | — | — |
20% | — | No Change | May be reduced under DTAA provisions. |
| Nri | 195 |
NRI – LTCG on Equity (Sec 112A) | NRI | 10% (above ₹1L) | ₹1,00,000 | — |
12.5% (above ₹1.25L) | ₹1,25,000 | Rate ↑ | Rate up 10% → 12.5%; exemption threshold up ₹1L → ₹1.25L. |
| Nri | 195 |
NRI – STCG on Equity (Sec 111A, STT paid) | NRI | 15% | — | — |
20% | — | Rate ↑ | Rate significantly increased from 15% to 20%. |
| Nri | 195 |
NRI – LTCG on Other Assets (Property etc.) | NRI | 20% + indexation | — | — |
12.5% (no indexation) | — | Rate ↓ | Rate down but indexation removed. Net impact varies. |
| Nri | 195 |
NRI – Dividend Income | NRI | 20% | — | — |
20% | — | No Change | May be reduced under DTAA. |
| Nri | 195 |
NRI – Royalty / Fees for Technical Services | NRI | 10% / 15% | — | — |
10% | — | Rate ↓ | Rationalised to flat 10%. |
| Special | 192A |
EPF Withdrawal – With PAN | Resident | 10% | ₹50,000 | — |
10% | ₹50,000 | No Change | 15G/15H can avoid TDS. |
| Special | 194DA |
Life Insurance Maturity (Taxable Portion) | All | 5% | ₹1,00,000 | — |
5% | ₹1,00,000 | No Change | Only on taxable maturity proceeds (not full amount). |
| Special | 194EE |
NSS / PPF Withdrawal | All | 10% | ₹2,500 | — |
10% | ₹2,500 | No Change | |
| Special | 194F |
UTI / MF Units Repurchase | All | 20% | — | — |
20% | — | No Change | |
| Special | 194N |
Cash Withdrawal – ITR Filer | All | 2% | ₹1,00,00,000 | — |
2% | ₹1,00,00,000 | No Change | No TDS up to ₹1Cr for ITR filers. |
| Special | 194N |
Cash Withdrawal – Non-Filer | Non ITR filer | 2% / 5% | ₹20L / above ₹1Cr | — |
2% / 5% | ₹20L / ₹1Cr | No Change | Penalty TDS for non-filers. |
| Special | 115QA |
Buyback of Shares – Distributed Income Tax | Company | 20% (on company) | — | — |
Taxed as dividend in shareholder hands | — | Structural | Major change – BBT abolished; now treated as deemed dividend. |
| Special | 206AA |
No PAN / Invalid PAN | All | Higher of: rate or 20% | — | — |
Higher of: rate or 20% | — | No Change | Applies to all sections. Check compliance portal. |
| Special | 206AB |
High-Value Non-Filer TDS | Non-filer | 2× specified rate or 5% | ₹50,000 TDS/TCS previous year | — |
2× or 5% | ₹50,000 | No Change | Check status on compliance portal before deduction. |
| Income Range | Rate | Tax on Slab |
|---|---|---|
| Up to ₹4,00,000 | NIL | ₹0 |
| ₹4,00,001 – ₹8,00,000 | 5% | ₹20,000 |
| ₹8,00,001 – ₹12,00,000 | 10% | ₹40,000 |
| ₹12,00,001 – ₹16,00,000 | 15% | ₹60,000 |
| ₹16,00,001 – ₹20,00,000 | 20% | ₹80,000 |
| ₹20,00,001 – ₹24,00,000 | 25% | ₹1,00,000 |
| Above ₹24,00,000 | 30% | On excess |
✓ Rebate 87A: Full rebate up to ₹12L income (max ₹60,000)
✓ Standard Deduction: ₹75,000 for salaried/pensioners
→ Effective zero tax up to ₹12,75,000 gross salary
✗ No 80C, 80D, HRA, LTA, Home Loan deductions
| Income | Rate |
|---|---|
| Up to ₹2,50,000 | NIL |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
| Income | Rate |
|---|---|
| Up to ₹3,00,000 | NIL |
| ₹3,00,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
| Income | Rate |
|---|---|
| Up to ₹5,00,000 | NIL |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
✓ Rebate 87A: ₹12,500 for income ≤ ₹5L
✓ Standard Deduction: ₹50,000
✓ All deductions (80C, 80D, HRA, LTA, Home Loan etc.) available
| Income Slab | New Regime | Old Regime |
|---|---|---|
| Up to ₹50 Lakh | NIL | NIL |
| ₹50L – ₹1 Crore | 10% | 10% |
| ₹1Cr – ₹2 Crore | 15% | 15% |
| ₹2Cr – ₹5 Crore | 25% | 25% |
| Above ₹5 Crore | 25% (Capped) | 37% |
+4% H&E Cess on (Tax + Surcharge) for all taxpayers
| Asset | STCG Rate | LTCG Rate | LTCG Holding |
|---|---|---|---|
| Listed Equity / Eq. MF (STT paid) | 20% (Sec 111A) | 12.5% (Sec 112A) | > 12 months |
| Debt Funds / Unlisted Securities | Slab Rates | Slab Rates | > 24 months |
| Immovable Property | Slab Rates | 12.5% (no indexation) | > 24 months |
| Gold / Jewellery / ETF | Slab Rates | 12.5% | > 24 months |
| VDA / Cryptocurrency | 30% flat (+ 4% cess) | Any period | |
| REIT / InvIT Units | Slab | 12.5% | > 12 months |
| Unlisted Shares | Slab | 12.5% | > 24 months |
⚠ LTCG exemption ₹1,25,000 for equity/eq. MF (Sec 112A). Indexation removed for property/gold from AY 2025-26.
| Entity Type | Base Rate | Surcharge Slabs | +Cess | Max Effective | Key Condition |
|---|---|---|---|---|---|
| Domestic Company – Normal | 30% | 7% (>₹1Cr) / 12% (>₹10Cr) | 4% | 34.944% | No special condition |
| Domestic Co. – Sec 115BAA (Concessional) | 22% | 10% (flat) | 4% | 25.168% | Forgo all exemptions/deductions; irrevocable |
| New Mfg. Co. – Sec 115BAB | 15% | 10% (flat) | 4% | 17.01% | Setup after 01-Oct-2019; commence before 01-Apr-2027 |
| Domestic Co. ≤ ₹400Cr Turnover (PY 2024-25) | 25% | 7% (>₹1Cr) / 12% (>₹10Cr) | 4% | 29.12% | Turnover in FY 24-25 ≤ ₹400 Crore |
| Foreign Company | 40% | 2% (>₹1Cr) / 5% (>₹10Cr) | 4% | 43.68% | Foreign co. not resident in India |
| LLP / Partnership Firm | 30% | 12% (>₹1Cr) | 4% | 34.944% | No benefit of lower slab |
| Co-operative Society (Normal) | 30% | 12% (>₹1Cr) | 4% | 34.944% | Or opt for Sec 115BAD @22% |
| AOP / BOI | 30% | As applicable | 4% | — | Members taxed at highest slab if rates not specified |
⚠ MAT: @15% on Book Profit for all companies (except 115BAA/115BAB). Min effective = 15% + surcharge + cess.
⚠ AMT: @18.5% on Adjusted Total Income for LLP, AOP, individuals with profit-linked deductions.
| Section | Who Can Opt | Deemed Income | Turnover Limit | Advance Tax | Audit |
|---|---|---|---|---|---|
| 44AD | Resident Ind / HUF / Firm (eligible business) | 8% of turnover (6% for digital/banking receipts) | ≤ ₹3 Crore | 100% by 15 Mar | No audit if opt in |
| 44ADA | Resident Professional (CA, Doctor, Lawyer, Engineer etc.) | 50% of gross receipts | ≤ ₹75 Lakh | 100% by 15 Mar | No audit if opt in |
| 44AE | Goods Carriage Operators (≤10 vehicles) | ₹1,000/ton/month (HMV) / ₹7,500/vehicle/month | ≤ 10 vehicles | Normal schedule | No audit |
| 44BB | NR – Oil Exploration Business | 10% of amount paid/payable | — | — | — |
| 44BBB | Foreign Co – Civil Construction in Power Projects | 10% of amount paid/payable | — | — | — |