| 1005 | 194D | 393(1) Sl.1(i) | Insurance commission | 2% (individuals) / 10% (others) | ₹20,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1006 | 194H | 393(1) Sl.1(ii) | Commission / brokerage (other than insurance) | 2% | ₹20,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1008 | 194I | 393(1) Sl.2(ii).D(a) | Rent — plant, machinery & equipment | 2% | ₹50,000 per month | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1009 | 194I | 393(1) Sl.2(ii).D(b) | Rent — land, building, furniture & fittings | 10% | ₹50,000 per month | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1011 | 194IC | 393(1) Sl.3(ii) | Cash consideration under a Joint Development Agreement | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1012 | 194LA | 393(1) Sl.3(iii) | Compensation on compulsory acquisition of immovable property | 10% | ₹5,00,000 (revised under the 2025 Act; some sources still show the old ₹2,50,000) | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1013 | 194K | 393(1) Sl.4(i) | Income / dividend from mutual fund units | 10% | ₹10,000 per year | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1014 | 194LBA | 393(1) Sl.4(ii) | Business trust — interest to resident unit holder | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1015 | 194LBA | 393(1) Sl.4(ii) | Business trust — dividend to resident unit holder | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1016 | 194LBA | 393(1) Sl.4(ii) | Business trust (REIT) — rental income to resident unit holder | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1017 | 194LBB | 393(1) Sl.4(iii) | Income from investment fund units | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1018 | 194LBC | 393(1) Sl.4(iv) | Income from securitisation trust | 10% | No threshold | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1019 | 193 | 393(1) Sl.5(i) | Interest on securities | 10% | ₹10,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1020 | 194A | 393(1) Sl.5(ii).D(a) | Interest on deposits — senior citizen (60+) | 10% | ₹1,00,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1021 | 194A | 393(1) Sl.5(ii).D(b) | Interest on deposits — other than senior citizen | 10% | ₹50,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1022 | 194A | 393(1) Sl.5(iii) | Interest — other sources (company FDs, NBFCs, private lending) | 10% | ₹10,000 per year | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart) |
| 1023 | 194C | 393(1) Sl.6(i).D(a) | Contractor / sub-contractor — individual or HUF | 1% | ₹30,000 per contract or ₹1,00,000 aggregate in the year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1024 | 194C | 393(1) Sl.6(i).D(b) | Contractor / sub-contractor — company, firm, LLP, others | 2% | ₹30,000 per contract or ₹1,00,000 aggregate in the year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1026 | 194J | 393(1) Sl.6(iii).D(a) | Fees for technical services, film royalty, call centre | 2% | ₹50,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1027 | 194J | 393(1) Sl.6(iii).D(b) | Fees for professional services (CA, doctor, lawyer, architect, etc.) | 10% | ₹50,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1028 | 194J | 393(1) Sl.6(iii).D(b) | Director fees / remuneration / commission (non-salary) | 10% | No threshold — every rupee | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1029 | 194 | 393(1) Sl.7 | Dividend (including preference shares) | 10% | ₹10,000 per year (one source still shows the old ₹5,000) | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1030 | 194DA | 393(1) Sl.8(i) | Life insurance policy maturity / survival proceeds (taxable part) | 2% | ₹1,00,000 per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1031 | 194Q | 393(1) Sl.8(ii) | Purchase of goods (buyer deducts) | 0.1% | Aggregate purchase over ₹50 lakh from one seller | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1032 | 194P | 393(1) Sl.8(iii) | Payment to specified senior citizens (75+, bank files on their behalf) | Slab rates | Above basic exemption limit | CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1033 | 194R | 393(1) Sl.8(iv) | Benefit / perquisite arising from business or profession | 10% | ₹20,000 per recipient per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, CanKC — TDS Master Reference Chart FY 2025-26 & 2026-27 (TRACES codes 1001–1067), TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1034 | 194R | 393(1) Sl.8(iv) | Benefit / perquisite in kind (grossed up) | 10% | ₹20,000 per recipient per year | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026) |
| 1035 | 194O | 393(1) Sl.8(v) | E-commerce operator payments to participants | 0.1% | ₹5,00,000 (individual / HUF) | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart) |
| 1037 | 194S | 393(1) Sl.8(vi) | Virtual digital asset transfer | 1% | ₹10,000 (₹50,000 for specified persons) | CA Gaurav Verma — TDS/TCS Changes Under New Income Tax Act 2025, TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart) |
| 1038 | 194S | 393(1) Sl.8(vi) | Virtual digital asset transfer — specified persons | 1% | ₹50,000 | TDSGuru — New TDS Section Numbers & Payment Codes (from TDSMAN rate chart, 21 May 2026), TaxGST.in — TDS & TCS Rate Chart, Tax Year 2026-27 (PDF, from TDSMAN chart) |