TDS Rate Lookup India 2025 — Section & Deduction Rate Finder
TDS (Tax Deducted at Source) means the payer withholds a slice of certain payments — salary, rent, contractor fees — and deposits it with the tax department on the payee's behalf. Each payment type has its own section, rate, and a threshold below which no TDS applies, and getting these wrong causes notices and penalties. Search by payment type here to get the applicable section, rate and threshold at a glance.
Frequently Asked Questions
- What is TDS?
- Tax Deducted at Source (TDS) is a mechanism where the payer deducts tax from certain payments at the time of payment and deposits it with the government.
- What is the TDS rate for professional fees?
- Professional fees fall under Section 194J, with TDS at 10% above the threshold of ₹30,000 per year.
- Is this updated for the latest Finance Act?
- The tool reflects rates for FY 2025-26. Rates can change with each Finance Act — verify with your CA before filing.