TDS rates FY 2025-26: Complete chart

KAMRIT runs tds engagements end to end with senior expert accountability and transparent fixed-fee pricing across India.

What this guide covers

TDS rates FY 2025-26 is one of the more frequently revised areas of Indian tds practice in 2025-26. Below we work through the current position from primary sources (the Acts, the rules, the latest regulator circulars), then map it to the operational decisions a CFO or founder actually has to take. Examples reflect live KAMRIT engagements across Delhi, Noida, Mumbai, Bengaluru, and Hyderabad.

Salary TDS: Section 192

Salary TDS, in practice, splits into two camps: businesses that document the position contemporaneously, and businesses that try to reconstruct it after a notice. The first camp wins almost every time. The second camp pays late fees, interest, and often penalty.

Interest, contracts, commissions

Practitioner tip on interest, contracts, commissions: the regulator's most recent guidance is rarely identical to the textbook position. We track every relevant notification and flag the change when it affects an active client. If your business has unusual fact patterns, the standard answer often does not apply.

Rent: 194I and 194IB

Practitioner tip on rent: 194i and 194ib: the regulator's most recent guidance is rarely identical to the textbook position. We track every relevant notification and flag the change when it affects an active client. If your business has unusual fact patterns, the standard answer often does not apply.

Professional fees: 194J

The cleanest framework for professional fees: 194j is the one the appellate authorities themselves use. Establish the facts, identify the statutory provision, and apply the leading interpretation. Where the rule is principle-based, KAMRIT tests it against the most recent precedents.

194Q on goods purchases

When we work through 194q on goods purchases on a real engagement, we walk through three checks. First, the statutory text and the latest notification. Second, the operational facts of the client's business. Third, the leading judicial precedents. That sequence rarely produces ambiguity, even on grey areas.

195 on payments to non-residents

When we work through 195 on payments to non-residents on a real engagement, we walk through three checks. First, the statutory text and the latest notification. Second, the operational facts of the client's business. Third, the leading judicial precedents. That sequence rarely produces ambiguity, even on grey areas.

Lower deduction certificates

Lower deduction certificates, in practice, splits into two camps: businesses that document the position contemporaneously, and businesses that try to reconstruct it after a notice. The first camp wins almost every time. The second camp pays late fees, interest, and often penalty.

Get this done

If this is on your roadmap and you want a partner who has done it many times, reach out to KAMRIT. We respond within one business day, quote a fixed fee within two, and start the file the same week. See full pricing on our tds services page.