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    <title>Rate of Tax Deduction at Source (TDS Chart) for the Payment made to resident (Tax Year 2026-27)</title>
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    <description>The document prescribes specified TDS rates, threshold triggers and exceptions for resident payments in the tax year 2026-27, covering salary (normal slab and provident fund withdrawals), commissions and brokerage (including insurance and specified persons), and rent (with differentiated rates and exemptions for certain real estate vehicles). It emphasizes that TDS is to be deducted at the earlier of credit or payment and records targeted exceptions and procedural requirements for particular payers and transactions.</description>
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      <description>The document prescribes specified TDS rates, threshold triggers and exceptions for resident payments in the tax year 2026-27, covering salary (normal slab and provident fund withdrawals), commissions and brokerage (including insurance and specified persons), and rent (with differentiated rates and exemptions for certain real estate vehicles). It emphasizes that TDS is to be deducted at the earlier of credit or payment and records targeted exceptions and procedural requirements for particular payers and transactions.</description>
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