Rates of TDS and threshold limits for FY 2025-26 updated, with amended withholding rates, thresholds, and PAN and declaration rules. The document lists TDS rates and threshold limits for FY 2025-26 across numerous sections, noting amended withholding percentages, resident versus non-resident distinctions, and specific monetary thresholds for non-deduction. It highlights exemptions and conditional non-deduction (including declarations and beneficial ownership conditions), aggregation rules for property transfers, surcharge bands for non-residents, health and education cess at 4%, PAN-based higher rates where PAN is absent, availability of Form 15G/15H to avoid deduction, and procedure for certificates for lower or nil deduction.