TDS Rate Chart for FY 2025-26 (AY 2026-27) - Complete List

For the specific types of payment, TDS deduction is mandatory.

For a 30,000 salary, no TDS is deducted under the new tax regime.

The value of TDS credit can be checked under Form 26AS.

The interest at the rate of 1% per month must be paid if TDS is not duly deducted.

When the PAN is not provided accurately by the payee, a higher TDS rate shall be deducted. In cases where the higher TDS rate for non-providing of PAN is specifically mentioned in the Income Tax Section, the amount specified in the Section must be considered.