Rate of Tax Deduction at Source (TDS Chart) for the Payment made to Non-Resident (Tax Year 2026-27)

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....y way of a cheque or a draft or by any other mode, whichever is earlier; and (c) subject to the provisions of sub-sections (4), (8) and (9) of the section 393. Table FOR PAYMENTS TO NON-RESIDENT Sl.No. Nature of income or sum Payee Payer Rate A B C D E 1.  Any income referred to in section 211. (a) A non-resident sportsman (including an athlete) or an entertainer, who is not a citizen of India; or (b) a non-resident sports association or institution. Any person. 20% 2.  Any income by way of interest payable in respect of moneys borrowed in foreign currency from a source outside India,- (a) under a loan agreement or issue of long-term infrastructure ....

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....nbsp;section 223, being of the nature referred to in Schedule V (Table: Sl. No. 3). No TDS Deduction - Income by way of dividend received or receivable [referred to in Schedule V Table: Sl. No. 3. B(b)], from special purpose vehicle has not exercised the option under section 200. [ Section 393(4) ]  Any unit holder, being a non-resident (not being a company) or a foreign company.  Any business trust. (a) 5%, in case of income of the nature referred to in Schedule V [Table: Sl. No. 3. B(a)]; and (b) 10%, in case of income of the nature referred to in Schedule V [Table: Sl. No. 3. B(b)]. 7.  Any distributed income referred to in section 223, b....

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....-resident Indian or a non-resident Hindu undivided family, subject to prescribed conditions. [ Section 393(4) ]  Any non-resident (not being a company) or a foreign company. Any person. As per Note 2. 11.  Any income in respect of units referred to in section 208.  Any offshore fund. Any person. 10% 12.  Any income by way of long-term capital gains arising from the transfer of units referred to in section 208;  Any offshore fund. Any person. 12.5% 13.  Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209.  Any non-resident. Any person. 10% 14.  Any income b....

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....ains of business or profession". [ Section 393(4) ]  A specified fund referred to in Schedule VI [ Note 1(g)]. Any person. 10% 17.  Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head "Salaries".  Any non-resident (not being a company) Any person. 30% a foreign company. 35% Note 1 - For serial numbers. 2, 3 and 4, the interest payable shall be income to the extent to which such interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan ....