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TDS Provisions Under Income Tax Act 2025: New Sections

TDS (Tax Deducted at Source) provisions under Income Tax Act 2025. New TDS section codes, thresholds, and rates for FY 2026-27.

GetYourCA Team
8 April 2026·Updated 8 April 20261 min read12.5K views
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TDS Under Income Tax Act 2025#

New TDS Section Codes#

The Income Tax Act 2025 introduces new section numbers for TDS provisions. Here are the key TDS sections:

TDS on Salary#

New SectionDescriptionThreshold
Section 15Salary TDSAs per tax calculation

TDS on Interest#

New SectionDescriptionThreshold
Section 17Interest on deposits₹40,000

TDS on Rent#

New SectionDescriptionThreshold
Section 18Rent payment₹2,40,000

TDS on Professional/Technical Services#

New SectionDescriptionThreshold
Section 19Professional fees₹30,000

TDS on Contractor#

New SectionDescriptionThreshold
Section 16Payment to contractor₹30,000

TDS on Commission#

New SectionDescriptionThreshold
Section 20Commission/Brokerage₹15,000

Key Changes in TDS#

  • Simplified threshold limits
  • New section numbering
  • Enhanced digital reporting
  • Real-time TDS tracking

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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