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

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.... the Table; • (b) at the rate specified in column D; • (c) at the time of payment thereof in cash or by way of a cheque or a draft or by any other mode, or as specified therein; and • (d) subject to the provisions of sub-sections (4), (5), (6), (8) and (9). Table FOR PAYMENTS TO ANY PERSON Sl.No. Nature of income or sum Payer Rate Threshold limit A B C D E 1.  Any income by way of winnings (other than winnings from online games as referred to in serial number 2) from-- • (a) any lottery; or • (b) crossword puzzle; or • (c) card game and other game of any sort; or • (d) gambling or betting of any for....

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....sued in this regard by the Reserve Bank of India under the Reserve Bank of India Act, 1934; • (d) any white label automated teller machine operator of a banking company or co-operative society engaged in carrying on the business of banking, as per the authorisation issued by the Reserve Bank of India under the Payment and Settlement Systems Act, 2007.  Any person, being,- • (a) a banking company; • (b) a co-operative society engaged in carrying on the business of banking; or • (c) a post office. 2% (a) three crore rupees in case of recipient being, a co-operative society; or (b) one crore rupees in case of recipient being person other than a co-operative society. 6. ....

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....ed to be deducted has been paid, before releasing the winnings. Note 3 - For serial number 4, The person responsible for making the payment shall deduct tax at the time of credit of such sum or at the time of payment of such sum in cash or by issue of a cheque or a draft or by any other mode, whichever is earlier. Exception of Section 393(3) • Irrespective of anything contained in this Chapter, the tax shall not be deducted by any person from any amount payable to-- • (a) the Government; or • (b) the Reserve Bank of India; or • (c) a corporation established by or under a Central Act which is, under any law in force, exempt from income-tax on its income; or • (d) ....

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.... Person Provisions for tax deduction at source A B C 1.  An individual being a resident. (a) payment of accumulated balance due to an employee referred to in section 392(7); (b) insurance Commission referred to in section 393(1) [Sl. No. 1(i)]; (c) rent referred to in section 393(1) [Sl. No. 2(ii)]; (d) income in respect of units referred to in section 393(1) [Sl. No. 4(i)]; (e) interest referred to in section 393(1) [Sl. No. 5(i), (ii) and (iii)]; (f) payment in respect of life insurance policy referred to in section 393(1) [Sl. No. 8(i)]; (g) dividend referred to in section 393(1) [Sl. No. 7].  2.  Any person not being a company or a firm or an individual covered in Sl. N....