income-tax

TDS Rates Updated for FY 2025-26

Complete guide to updated TDS rates for FY 2024-25. Section-wise TDS thresholds and rates for salary, rent, interest, and professional fees.

GetYourCA Team
8 April 2026·Updated 8 April 20261 min read12.5K views

TDS Rates Updated 2025#

TDS on Salary (Section 192)#

No specific threshold - TDS depends on estimated income and tax liability.

TDS on Rent (Section 194-I)#

TypeThreshold
Land/Building₹2,40,000
Plant/Machinery₹2,40,000

TDS on Interest (Section 194A)#

TypeThreshold
Bank/Post Office₹50,000
Others₹5,000

TDS on Professional Fees (Section 194J)#

TypeThresholdRate
Professional Fees₹30,00010%
Royalty/Technical Services₹30,00010%

TDS on Contractor (Section 194C)#

TypeThreshold
Individual/HUF₹30,000
Others₹30,000

Rate: 2% (individuals), 1% (HUF)

TDS on Commission (Section 194H)#

  • Threshold: ₹15,000
  • Rate: 10%

Key Changes in 2025#

  • Rent threshold increased to ₹2,40,000
  • Interest threshold for senior citizens: ₹50,000
  • No TDS if form 15G/15H submitted

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GetYourCA Team

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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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