{"id":1894,"date":"2026-04-08T20:03:14","date_gmt":"2026-04-08T14:33:14","guid":{"rendered":"https:\/\/vizttax.com\/insights\/?p=1894"},"modified":"2026-04-10T19:38:47","modified_gmt":"2026-04-10T14:08:47","slug":"tds-and-tcs-complete-tabular-guide","status":"publish","type":"post","link":"https:\/\/vizttax.com\/insights\/tds-and-tcs-complete-tabular-guide\/","title":{"rendered":"TDS and TCS under Income Tax Act 2025 Tabular Guide"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"TDS\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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TDS and TCS under Income Tax Act, 2025 (Effective from 1st April 2026) \u2013 Tabular Guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The Income Tax Act, 2025 introduces a reorganized and simplified framework for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source). Below is a clear tabular presentation for quick understanding and practical application.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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1. TDS on Salary \u2013 Section 392<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Particulars<\/th>Applicable To<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Salary Income<\/td>Govt. & Non-Govt. Employees<\/td>Slab Rate<\/td>Basic exemption limit<\/td>Form 138<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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2. TDS on Non-Salary Payments (Residents) \u2013 Section 393<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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(A) Commission & Brokerage<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature of Payment<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Insurance Commission<\/td>2%<\/td>\u20b920,000 p.a.<\/td>140<\/td>\n<\/tr>\n
Commission\/Brokerage<\/td>2%<\/td>\u20b920,000 p.a.<\/td>140<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(B) Rent<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Plant & Machinery<\/td>2%<\/td>No limit<\/td>140<\/td>\n<\/tr>\n
Land\/Building\/Furniture<\/td>10%<\/td>\u20b950,000\/month<\/td>140<\/td>\n<\/tr>\n
Individual\/HUF (Non-Audit)<\/td>2%<\/td>\u20b950,000\/month<\/td>141<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(C) Property Transactions<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Purchase of Immovable Property<\/td>1%<\/td>\u20b950 Lakh<\/td>141<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(D) Interest<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Interest on Securities<\/td>10%<\/td>\u20b910,000<\/td>140<\/td>\n<\/tr>\n
Bank Interest (Senior Citizen)<\/td>10%<\/td>\u20b91,00,000<\/td>140<\/td>\n<\/tr>\n
Bank Interest (Others)<\/td>10%<\/td>\u20b950,000<\/td>140<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(E) Contract Payments<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Payee Type<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Individual\/HUF<\/td>1%<\/td>\u20b930,000 \/ \u20b91,00,000<\/td>140<\/td>\n<\/tr>\n
Others<\/td>2%<\/td>\u20b930,000 \/ \u20b91,00,000<\/td>140<\/td>\n<\/tr>\n
<\/td><\/td><\/td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(F) Payments by Individual\/HUF (Non-Audit)<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Contractor\/Professional\/Commission<\/td>2%<\/td>\u20b950 Lakh p.a.<\/td>141<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(G) Professional & Technical Services<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Technical Services \/ Royalty<\/td>2%<\/td>\u20b950,000<\/td>140<\/td>\n<\/tr>\n
Professional Services<\/td>10%<\/td>\u20b950,000<\/td>140<\/td>\n<\/tr>\n
Director Remuneration<\/td>10%<\/td>No limit<\/td>140<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(H) Other Key Payments<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th><\/td>\n<\/tr>\n<\/thead>\n
Dividend<\/td>10%<\/td>No limit<\/td>140<\/td><\/td>\n<\/tr>\n
Purchase of Goods<\/td>0.1%<\/td>\u20b950 Lakh<\/td>140<\/td><\/td>\n<\/tr>\n
Business Perquisite (Cash\/Kind)<\/td>10%<\/td>\u20b920,000<\/td>140<\/td><\/td>\n<\/tr>\n
E-commerce Transactions<\/td>0.1%<\/td>No limit*<\/td>140<\/td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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*No TDS if payment \u2264 \u20b95 lakh to Individual\/HUF (with PAN\/Aadhaar)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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3. TDS on Non-Residents \u2013 Section 393(2)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Income of Non-Residents<\/td>Act\/DTAA Rate<\/td>No limit<\/td>144<\/td>\n<\/tr>\n
Sportsman\/Entertainer<\/td>Act\/DTAA Rate<\/td>No limit<\/td>144<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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4. Payment to Partners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Salary\/Interest\/Commission to Partner<\/td>10%<\/td>\u20b920,000<\/td>140\/144<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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5. TCS Provisions \u2013 Section 394<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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(A) Traditional Goods<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Liquor, Timber, Scrap, Minerals etc.<\/td>2%<\/td>Every Sale<\/td>143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(B) Motor Vehicles & Luxury Goods<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Motor Vehicle<\/td>1%<\/td>\u20b910 Lakh<\/td>143<\/td>\n<\/tr>\n
Wrist Watch, Art, Collectibles<\/td>1%<\/td>\u20b910 Lakh<\/td>143<\/td>\n<\/tr>\n
Luxury Items (bags, shoes, sunglasses etc.)<\/td>1%<\/td>\u20b910 Lakh<\/td>143<\/td>\n<\/tr>\n
Yacht, Helicopter, Sports Equipment<\/td>1%<\/td>\u20b910 Lakh<\/td>143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(C) LRS Remittances<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Purpose<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Education\/Medical<\/td>2%<\/td>\u20b910 Lakh<\/td>143<\/td>\n<\/tr>\n
Other Purposes<\/td>20%<\/td>As applicable<\/td>143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(D) Overseas Tour Package<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Tour Package<\/td>As Prescribed<\/td>As applicable<\/td>143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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(E) Business Usage<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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Nature<\/th>Rate<\/th>Threshold<\/th>Form<\/th>\n<\/tr>\n<\/thead>\n
Parking, Toll Plaza, Mining<\/td>2%<\/td>Every Collection<\/td>143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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6. Key Highlights at a Glance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Particulars<\/th>Change<\/th>\n<\/tr>\n<\/thead>\n
New Sections<\/td>392\u2013394 introduced<\/td>\n<\/tr>\n
Forms<\/td>Standardized (138\u2013144)<\/td>\n<\/tr>\n
TCS Scope<\/td>Luxury goods expanded<\/td>\n<\/tr>\n
Compliance<\/td>More structured & clear<\/td>\n<\/tr>\n
Digital Coverage<\/td>E-commerce & benefits included<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Conclusion<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\t

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The tabular structure clearly reflects that the Income Tax Act, 2025 focuses on simplification with wider coverage. While compliance becomes easier to understand, tracking thresholds and applicability remains critical.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Need help with TDS\/TCS implementation, compliance, or advisory under the new Income Tax Act, 2025?<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Share the article:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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TDS and TCS under Income Tax Act, 2025 (Effective from 1st April 2026) \u2013 Tabular Guide The Income Tax Act, 2025 introduces a reorganized and simplified framework for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source). Below is a clear tabular presentation for quick understanding and practical application. 1. TDS on Salary \u2013 Section 392 2. TDS on Non-Salary Payments (Residents) \u2013 Section 393 (A) Commission & Brokerage (B) Rent (C) Property Transactions (D) Interest (E) Contract Payments (F) Payments by Individual\/HUF (Non-Audit) (G) Professional & Technical Services (H) Other Key Payments *No TDS if payment \u2264 \u20b95 lakh to Individual\/HUF (with PAN\/Aadhaar) 3. TDS on Non-Residents \u2013 Section 393(2) 4. Payment to Partners 5. TCS Provisions \u2013 Section 394 (A) Traditional Goods (B) Motor Vehicles & Luxury Goods (C) LRS Remittances (D) Overseas Tour Package (E) Business Usage 6. Key Highlights at a Glance Conclusion The tabular structure clearly reflects that the Income Tax Act, 2025 focuses on simplification with wider coverage. While compliance becomes easier to understand, tracking thresholds and applicability remains critical. Need help with TDS\/TCS implementation, compliance, or advisory under the new Income Tax Act, 2025? Share the article: Facebook Twitter LinkedIn Reddit WhatsApp<\/p>\n","protected":false},"author":2,"featured_media":1976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[91,72,71,93,92],"class_list":["post-1894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-finance","tag-income-tax","tag-income-tax-in-india","tag-tcs","tag-tds"],"_links":{"self":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1894","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/comments?post=1894"}],"version-history":[{"count":68,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1894\/revisions"}],"predecessor-version":[{"id":2002,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1894\/revisions\/2002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/media\/1976"}],"wp:attachment":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/media?parent=1894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/categories?post=1894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/tags?post=1894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}