{"id":41733,"date":"2026-07-20T21:00:02","date_gmt":"2026-07-20T15:30:02","guid":{"rendered":"https:\/\/kuvera.in\/blog\/?p=41733"},"modified":"2026-07-20T18:06:40","modified_gmt":"2026-07-20T12:36:40","slug":"where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments","status":"publish","type":"post","link":"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/","title":{"rendered":"Where can I find the latest rates of TDS and TCS for different payments?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_40 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" area-label=\"ez-toc-toggle-icon-1\"><label for=\"item-6a5f739c17fa0\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-6a5f739c17fa0\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#official_government_source\" title=\"official government source\">official government source<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#key_tds_rates_for_fy_2026-27\" title=\"key tds rates for fy 2026-27\">key tds rates for fy 2026-27<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#key_tcs_rates_for_fy_2026-27\" title=\"key tcs rates for fy 2026-27\">key tcs rates for fy 2026-27<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#forms_and_reporting_codes\" title=\"forms and reporting codes\">forms and reporting codes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#other_useful_sources\" title=\"other useful sources\">other useful sources<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/#FAQs\" title=\"FAQs\">FAQs<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">the income tax act, 2025 started from april 1, 2026. it changed how tds and tcs rates are organized. old sections like 194c and 206c are now sections 392, 393, and 394.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">rates mostly stayed the same. section numbers changed. reporting codes changed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"official_government_source\"><\/span><strong><span class=\"\">official government source<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">the income tax department&#8217;s website is the most reliable source. they publish updated tds rate charts for each financial year.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">under the &#8220;tds rates&#8221; section, the complete list is available. this is the primary source. all other references should match this.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"key_tds_rates_for_fy_2026-27\"><\/span><strong><span class=\"\">key tds rates for fy 2026-27<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">here are the most common tds rates and their thresholds.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">interest payments.<\/span><\/strong><\/p>\n<ul>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">interest on securities: 10%. threshold \u20b910,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">dividends: 10%. threshold \u20b910,000 for individuals.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">interest for senior citizens: 10%. threshold \u20b91,00,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">interest for others: 10%. threshold \u20b950,000.<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">contract and rent payments.<\/span><\/strong><\/p>\n<ul>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">contract payments for individuals\/huf: 1%. threshold \u20b930,000 per contract or \u20b91,00,000 aggregate.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">contract payments for others: 2%. threshold \u20b930,000 per contract or \u20b91,00,000 aggregate.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">rent for plant and machinery: 2%. threshold \u20b950,000 per month.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">rent for land, building, furniture: 10%. threshold \u20b950,000 per month.<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">professional and other payments<\/span><\/strong><\/p>\n<ul>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">professional services: 10%. threshold \u20b950,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">technical services: 2%. threshold \u20b950,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">commission or brokerage: 2%. threshold \u20b920,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">purchase of goods: 0.1%. threshold \u20b950 lakh.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">virtual digital assets: 1%. threshold \u20b910,000.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">lottery, gaming, horse race: 30%. threshold \u20b910,000 per transaction.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"key_tcs_rates_for_fy_2026-27\"><\/span><strong><span class=\"\">key tcs rates for fy 2026-27<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">tcs rates also changed. the reduction in rates for foreign remittances under lrs is notable.<\/span><\/p>\n<ul>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">sale of scrap, timber, liquor: 2%. no threshold.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">sale of motor vehicle: 1%. threshold above \u20b910 lakh.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">luxury goods: 1%. threshold above \u20b910 lakh.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">lrs &#8211; education\/medical: 2%. threshold above \u20b910 lakh.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">lrs &#8211; other purposes: 20%. threshold above \u20b910 lakh.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">overseas tour package: 2%. no threshold.<\/span><\/p>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"forms_and_reporting_codes\"><\/span><strong><span class=\"\">forms and reporting codes<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">the new act introduced code-based reporting.<\/span><\/p>\n<ul>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">payment code 1031 for purchase of goods (old section 194q)<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">payment code 1036 for e-commerce transactions (old section 194o)<\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">these codes must be used when filing tds returns.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"other_useful_sources\"><\/span><strong><span class=\"\">other useful sources<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">managed by the income tax department. used for filing tds and tcs returns. also for checking challan status.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">private portals.<\/span><\/strong><span class=\"\">\u00a0taxguru and other professional tax sites publish updated rate charts. useful for understanding changes. always cross-check with the official source.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"FAQs\"><\/span><span class=\"\">FAQs<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">1. what is the deadline for filing tds returns<\/span><\/strong><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">quarterly. due dates specified by the income tax department. refer to the official website for the current financial year.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">2. what is the penalty for late filing of tds return<\/span><\/strong><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">late filing fees and interest apply. exact amount depends on the delay. refer to section 234e and related provisions.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">3. where can tds rates for non-residents be found<\/span><\/strong><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">treaty rates may apply. the income tax department website provides rates for non-residents. check the specific dtaa for reduced rates.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">4. what is the tcs rate on foreign remittances for education<\/span><\/strong><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">2% on the amount exceeding \u20b910 lakh, effective from april 1, 2026. no tcs on the first \u20b910 lakh. if funded by an education loan, tcs is nil.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">5. what is the tds rate on purchase of goods<\/span><\/strong><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">0.1% when the purchase value exceeds \u20b950 lakh in a financial year.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>the income tax act, 2025 started from april 1, 2026. it changed how tds and tcs rates are organized. old sections like 194c and 206c are now sections 392, 393, and 394. rates mostly stayed the same. section numbers changed. reporting codes changed. official government source the income tax department&#8217;s website is the most reliable [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments\/\">Read More&#8230;<\/a><\/p>\n","protected":false},"author":41,"featured_media":41734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false},"categories":[236],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Where Can I Find the 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