{"id":41753,"date":"2026-07-23T16:01:27","date_gmt":"2026-07-23T10:31:27","guid":{"rendered":"https:\/\/kuvera.in\/blog\/?p=41753"},"modified":"2026-07-23T16:01:27","modified_gmt":"2026-07-23T10:31:27","slug":"where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments-2","status":"publish","type":"post","link":"https:\/\/kuvera.in\/blog\/where-can-i-find-the-latest-rates-of-tds-and-tcs-for-different-payments-2\/","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-6a623a814a849\" 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-6a623a814a849\"><\/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-2\/#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-2\/#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-2\/#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-2\/#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-2\/#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-2\/#frequently_asked_questions\" title=\"frequently asked questions\">frequently asked questions<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">tds and tcs rates are published by the income tax department. the official source is the most reliable.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">for fy 2026-27, the rates and sections have changed. the income tax act, 2025 came into effect from april 1, 2026\u00a0<\/span><span class=\"\">. old sections like 194c and 206c are now under sections 392, 393, and 394\u00a0<\/span><span class=\"\">.<\/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 primary source. they publish updated tds rate charts for each financial year.<\/span><\/p>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">website:<\/span><\/strong><span class=\"\">\u00a0<\/span><span class=\"\">www.incometaxindia.gov.in<\/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 authoritative source\u00a0<\/span><span class=\"\">.<\/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 thresholds under the new act\u00a0<\/span><span class=\"\">.<\/span><\/p>\n<div class=\"ds-scroll-area ds-scroll-area--show-on-focus-within ds-scroll-area--enabled _1210dd7 c03cafe9\">\n<table>\n<thead>\n<tr>\n<th><span class=\"\">nature of payment<\/span><\/th>\n<th><span class=\"\">old section<\/span><\/th>\n<th><span class=\"\">new section<\/span><\/th>\n<th><span class=\"\">rate<\/span><\/th>\n<th><span class=\"\">threshold<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span class=\"\">salary<\/span><\/td>\n<td><span class=\"\">192<\/span><\/td>\n<td><span class=\"\">392<\/span><\/td>\n<td><span class=\"\">slab rate<\/span><\/td>\n<td><span class=\"\">as per slab<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">premature epf withdrawal<\/span><\/td>\n<td><span class=\"\">192a<\/span><\/td>\n<td><span class=\"\">392(7)<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b950,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">interest on securities<\/span><\/td>\n<td><span class=\"\">193<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b910,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">dividends<\/span><\/td>\n<td><span class=\"\">194<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b910,000\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">interest (senior citizens)<\/span><\/td>\n<td><span class=\"\">194a<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b91,00,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">interest (others)<\/span><\/td>\n<td><span class=\"\">194a<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b950,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">lottery\/gambling winnings<\/span><\/td>\n<td><span class=\"\">194b<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">30%<\/span><\/td>\n<td><span class=\"\">\u20b910,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">online gaming winnings<\/span><\/td>\n<td><span class=\"\">194ba<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">30%<\/span><\/td>\n<td><span class=\"\">no limit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">contract payments (individual\/huf)<\/span><\/td>\n<td><span class=\"\">194c<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">1%<\/span><\/td>\n<td><span class=\"\">\u20b930,000 per contract or \u20b91,00,000 aggregate\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">contract payments (others)<\/span><\/td>\n<td><span class=\"\">194c<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b930,000 per contract or \u20b91,00,000 aggregate<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">insurance commission (individual)<\/span><\/td>\n<td><span class=\"\">194d<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b920,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">life insurance payout<\/span><\/td>\n<td><span class=\"\">194da<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b91,00,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">commission or brokerage<\/span><\/td>\n<td><span class=\"\">194h<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b920,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">rent (plant and machinery)<\/span><\/td>\n<td><span class=\"\">194i(a)<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b950,000 per month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">rent (land, building, furniture)<\/span><\/td>\n<td><span class=\"\">194i(b)<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b950,000 per month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">immovable property purchase<\/span><\/td>\n<td><span class=\"\">194ia<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">1%<\/span><\/td>\n<td><span class=\"\">\u20b950 lakh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">rent by individual\/huf<\/span><\/td>\n<td><span class=\"\">194ib<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b950,000 per month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">technical fees<\/span><\/td>\n<td><span class=\"\">194j(a)<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b950,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">professional fees<\/span><\/td>\n<td><span class=\"\">194j(b)<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b950,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">mutual fund income<\/span><\/td>\n<td><span class=\"\">194k<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b910,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">payment by individual\/huf<\/span><\/td>\n<td><span class=\"\">194m<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">\u20b950 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">cash withdrawal (non-filers)<\/span><\/td>\n<td><span class=\"\">194n<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">2%\/5%<\/span><\/td>\n<td><span class=\"\">\u20b920 lakh \/ \u20b91 crore<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">e-commerce participants<\/span><\/td>\n<td><span class=\"\">194o<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">0.1%<\/span><\/td>\n<td><span class=\"\">\u20b95 lakh (individual\/huf)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">purchase of goods<\/span><\/td>\n<td><span class=\"\">194q<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">0.1%<\/span><\/td>\n<td><span class=\"\">\u20b950 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">business benefits\/perquisites<\/span><\/td>\n<td><span class=\"\">194r<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b920,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">virtual digital assets<\/span><\/td>\n<td><span class=\"\">194s<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">1%<\/span><\/td>\n<td><span class=\"\">\u20b910,000 (\u20b950,000 for specified persons)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">payment to partners<\/span><\/td>\n<td><span class=\"\">194t<\/span><\/td>\n<td><span class=\"\">393<\/span><\/td>\n<td><span class=\"\">10%<\/span><\/td>\n<td><span class=\"\">\u20b920,000\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\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 provisions are now under section 394 of the new act\u00a0<\/span><span class=\"\">. the most notable change is the reduction in rates for foreign remittances under the liberalised remittance scheme.<\/span><\/p>\n<div class=\"ds-scroll-area ds-scroll-area--show-on-focus-within ds-scroll-area--enabled _1210dd7 c03cafe9\">\n<table>\n<thead>\n<tr>\n<th><span class=\"\">nature of collection<\/span><\/th>\n<th><span class=\"\">rate<\/span><\/th>\n<th><span class=\"\">threshold<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span class=\"\">sale of scrap, timber, liquor<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">none<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">sale of motor vehicle<\/span><\/td>\n<td><span class=\"\">1%<\/span><\/td>\n<td><span class=\"\">above \u20b910 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">luxury goods<\/span><\/td>\n<td><span class=\"\">1%<\/span><\/td>\n<td><span class=\"\">above \u20b910 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">lrs &#8211; education\/medical<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">above \u20b910 lakh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">lrs &#8211; other purposes<\/span><\/td>\n<td><span class=\"\">20%<\/span><\/td>\n<td><span class=\"\">above \u20b910 lakh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">overseas tour package<\/span><\/td>\n<td><span class=\"\">2%<\/span><\/td>\n<td><span class=\"\">none\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">for education and medical remittances, the tcs rate was reduced from 5% to 2% in budget 2026\u00a0<\/span><span class=\"\">. overseas tour packages now attract a uniform 2% tcs, replacing the earlier 5% (below \u20b910 lakh) and 20% (above \u20b910 lakh) structure\u00a0<\/span><span class=\"\">.<\/span><\/p>\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\u00a0<\/span><span class=\"\">.<\/span><\/p>\n<div class=\"ds-scroll-area ds-scroll-area--show-on-focus-within ds-scroll-area--enabled _1210dd7 c03cafe9\">\n<table>\n<thead>\n<tr>\n<th><span class=\"\">form (new)<\/span><\/th>\n<th><span class=\"\">form (old)<\/span><\/th>\n<th><span class=\"\">purpose<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span class=\"\">form 138<\/span><\/td>\n<td><span class=\"\">form 24q<\/span><\/td>\n<td><span class=\"\">quarterly tds statement &#8211; salary<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 140<\/span><\/td>\n<td><span class=\"\">form 26q<\/span><\/td>\n<td><span class=\"\">quarterly tds statement &#8211; resident, non-salary<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 144<\/span><\/td>\n<td><span class=\"\">form 27q<\/span><\/td>\n<td><span class=\"\">quarterly tds statement &#8211; non-resident<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 143<\/span><\/td>\n<td><span class=\"\">form 27eq<\/span><\/td>\n<td><span class=\"\">quarterly tcs statement<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 141<\/span><\/td>\n<td><span class=\"\">forms 26qb, 26qc, 26qd, 26qe<\/span><\/td>\n<td><span class=\"\">challan-cum-statement<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 130<\/span><\/td>\n<td><span class=\"\">form 16<\/span><\/td>\n<td><span class=\"\">tds certificate &#8211; salary<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 131<\/span><\/td>\n<td><span class=\"\">form 16a<\/span><\/td>\n<td><span class=\"\">tds certificate &#8211; non-salary<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"\">form 133<\/span><\/td>\n<td><span class=\"\">form 27d<\/span><\/td>\n<td><span class=\"\">tcs certificate<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"ds-markdown-paragraph\"><strong><span class=\"\">payment codes<\/span><\/strong><span class=\"\">\u00a0must be used when filing tds returns\u00a0<\/span><span class=\"\">:<\/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 1035 for e-commerce transactions (old section 194o)<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span class=\"\">payment code 1037\/1038 for virtual digital assets (old section 194s)<\/span><\/p>\n<\/li>\n<\/ul>\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\"><strong><span class=\"\">traces portal.<\/span><\/strong><span class=\"\">\u00a0<\/span><span class=\"\">https:\/\/www.tdscpc.gov.in<\/span><\/p>\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\u00a0<\/span><span class=\"\">. useful for understanding changes. always cross-check with the official source.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"frequently_asked_questions\"><\/span><span class=\"\">frequently asked questions<\/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. q1 due 31 july, q2 due 31 october, q3 due 31 january, q4 due 31 may\u00a0<\/span><span class=\"\">.<\/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 the new act 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 under dtaa. the income tax department website provides rates for non-residents\u00a0<\/span><span class=\"\">. check the specific treaty 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. no tcs on the first \u20b910 lakh. if funded by an education loan, tcs is nil\u00a0<\/span><span class=\"\">.<\/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\u00a0<\/span><span class=\"\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>tds and tcs rates are published by the income tax department. the official source is the most reliable. for fy 2026-27, the rates and sections have changed. the income tax act, 2025 came into effect from april 1, 2026\u00a0. old sections like 194c and 206c are now under sections 392, 393, and 394\u00a0. official government [&#8230;]<\/p>\n<p><a class=\"btn 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