TDS › TDS ᱨᱮᱴ ᱪᱟᱨᱴ
TDS ᱨᱮᱴ ᱪᱟᱨᱴ 2026-27 (section 393)
1 ᱮᱯᱨᱤᱞ 2026 ᱠᱷᱚᱱ Income-tax Act, 2025 ᱫᱚ 1961 ᱨᱮᱭᱟᱜ Act ᱵᱚᱫᱚᱞ ᱞᱮᱱᱟ᱾ ᱢᱟᱦᱤᱱᱟ ᱨᱮᱭᱟᱜ TDS ᱫᱚ ᱱᱤᱛ section 392 ᱟᱨ ᱯᱩᱨᱟᱹᱢ section 193 ᱠᱷᱚᱱ 194T ᱛᱟᱭ ᱡᱟᱦᱟᱸ ᱥᱟᱱᱟᱢ ᱮᱴᱟᱜ TDS ᱠᱚ, ᱡᱚᱛᱚ ᱢᱤᱫ section, 393 ᱨᱮ ᱴᱮᱵᱩᱞ ᱥᱟᱶ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱵᱮᱯᱟᱨ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱨᱮᱴ ᱟᱨ ᱥᱤᱢᱟ Finance Act 2025 ᱛᱟᱭᱚᱢ ᱞᱮᱠᱟ ᱜᱮ ᱛᱟᱦᱮᱱ ᱞᱮᱱᱟ᱾
ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱮᱯᱟᱨ ᱮᱢ
| ᱮᱢ | ᱯᱩᱨᱟᱹᱢ section | ᱨᱮᱴ | ᱪᱮᱫ ᱦᱟᱹᱵᱤᱡ TDS ᱵᱟᱝ |
|---|---|---|---|
| ᱴᱷᱮᱠᱟᱫᱟᱹᱨ ᱥᱮ ᱴᱷᱮᱠᱟᱫᱟᱹᱨ ᱠᱷᱚᱱ ᱴᱷᱮᱠᱟ | 194C | ᱢᱤᱫ ᱦᱚᱲ/HUF ᱞᱟᱹᱜᱤᱫ 1%, ᱮᱴᱟᱜ ᱞᱟᱹᱜᱤᱫ 2% | ᱢᱤᱫ ᱵᱤᱞ ₹30,000 ᱟᱨ ᱥᱮᱨᱢᱟ ᱨᱮ ₹1,00,000 |
| ᱯᱷᱮᱥᱮᱣᱟᱹᱨ ᱯᱷᱤᱥ | 194J | 10% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹50,000 |
| ᱴᱮᱠᱱᱤᱠᱟᱞ ᱥᱮᱵᱟ, ᱠᱚᱞ ᱥᱮᱱᱴᱚᱨ, ᱯᱷᱤᱞᱢ ᱨᱚᱭᱟᱞᱴᱤ | 194J | 2% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹50,000 |
| ᱰᱟᱭᱨᱮᱠᱴᱚᱨ ᱯᱷᱤᱥ (ᱢᱟᱦᱤᱱᱟ ᱵᱟᱝ) | 194J | 10% | ᱥᱤᱢᱟ ᱵᱟᱝ |
| ᱠᱚᱢᱤᱥᱚᱱ ᱥᱮ ᱵᱨᱳᱠᱚᱨᱮᱡ | 194H | 2% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹20,000 |
| ᱡᱚᱢᱤ, ᱚᱲᱟᱜ, ᱯᱷᱚᱨᱱᱤᱪᱚᱨ ᱨᱮᱭᱟᱜ ᱵᱷᱟᱲᱟ | 194I | 10% | ᱢᱟᱦᱟ ᱨᱮ ₹50,000 |
| ᱯᱞᱟᱱᱴ ᱟᱨ ᱢᱥᱤᱱ ᱨᱮᱭᱟᱜ ᱵᱷᱟᱲᱟ | 194I | 2% | ᱢᱟᱦᱟ ᱨᱮ ₹50,000 |
| ᱚᱰᱤᱴ ᱵᱟᱝ ᱢᱤᱫ ᱦᱚᱲ/HUF ᱠᱷᱚᱱ ᱵᱷᱟᱲᱟ | 194-IB | 2% | ᱢᱟᱦᱟ ᱨᱮ ₹50,000 |
| ᱥᱩᱫ (ᱵᱮᱸᱠ/ᱰᱟᱠ ᱚᱯᱷᱤᱥ ᱵᱟᱭ) | 194A | 10% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹10,000 |
| ᱚᱰᱤᱴ ᱵᱟᱝ ᱢᱤᱫ ᱦᱚᱲ/HUF ᱠᱷᱚᱱ ᱴᱷᱮᱠᱟ/ᱯᱷᱮᱥᱮᱣᱟᱹᱨ ᱠᱟᱹᱢᱤ ᱮᱢ | 194M | 2% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹50 ᱞᱟᱠᱷ |
| ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ (ᱠᱷᱟᱹᱛᱮᱭᱟᱹ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ₹10 ᱠᱨᱚᱲ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ) | 194Q | ₹50 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱯᱮᱴᱷᱟ ᱨᱮᱭᱟᱜ 0.1% | ᱢᱤᱫ ᱵᱮᱪᱮᱭᱟᱹ ᱠᱷᱚᱱ ᱥᱮᱨᱢᱟ ᱨᱮ ₹50 ᱞᱟᱠᱷ |
| ᱯᱟᱨᱴᱱᱚᱨ ᱨᱮᱭᱟᱜ ᱢᱟᱦᱤᱱᱟ, ᱠᱚᱢᱤᱥᱚᱱ, ᱥᱩᱫ | 194T | 10% | ᱥᱮᱨᱢᱟ ᱨᱮ ₹20,000 |
ᱱᱚᱶᱟ ᱡᱚᱛᱚ ᱱᱤᱛ section 393 ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾ 1 ᱮᱯᱨᱤᱞ 2026 ᱠᱷᱚᱱ ᱯᱟᱦᱤᱞ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱯᱩᱨᱟᱹᱢ section ᱱᱚᱢᱵᱚᱨ ᱵᱮᱵᱷᱟᱨ ᱢᱮ; ᱩᱱᱟ ᱥᱮᱨᱢᱟ ᱠᱚ ᱫᱚ ᱱᱤᱛ 1961 Act ᱛᱮ ᱜᱮ ᱪᱟᱞᱟᱜᱼᱟ᱾
ᱯᱮᱴᱷᱟ ᱵᱚᱫᱚᱞ ᱮᱫᱟ ᱠᱚ
- PAN ᱵᱟᱝ: 20% ᱥᱮ ᱨᱮᱴ ᱨᱮᱭᱟᱜ ᱵᱟᱨᱭᱟ ᱜᱩᱱᱟ, ᱪᱮᱫ ᱵᱟᱹᱲᱛᱤ (ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ ᱞᱟᱹᱜᱤᱫ 5%)᱾
- GST: ᱵᱤᱞ ᱨᱮ GST ᱵᱷᱟᱜ ᱛᱮ ᱫᱮᱠᱷᱟᱣ ᱠᱟᱱ ᱠᱷᱟᱱ, TDS ᱫᱚ GST ᱵᱟᱝ ᱢᱚᱞ ᱨᱮ ᱦᱤᱥᱟᱹᱵ ᱦᱩᱭᱩᱜᱼᱟ (ᱯᱩᱨᱟᱹᱢ Act ᱛᱮ ᱱᱚᱶᱟ CBDT Circular 23/2017 ᱠᱟᱱ; ᱟᱢᱟᱜ ᱟᱠᱟᱣᱱᱴᱮᱱᱴ ᱮᱴᱟᱜ ᱵᱟᱛᱟᱣ ᱵᱟᱝ ᱠᱷᱟᱱ ᱩᱱᱟ ᱜᱮ ᱞᱟᱹᱠᱛᱤ)᱾
- ᱞᱚᱰ ᱠᱟᱹᱢᱤᱭᱟᱹ: 10 ᱥᱮ ᱩᱱᱤ ᱠᱷᱚᱱ ᱠᱚᱢ ᱥᱟᱱᱟᱢ ᱞᱚᱰ ᱜᱟᱲᱤ ᱛᱟᱦᱮᱱ ᱟᱨ PAN ᱥᱟᱶ ᱜᱚᱲᱚ ᱨᱮᱭᱟᱜ ᱚᱞ ᱮᱢ ᱠᱷᱟᱱ ᱴᱷᱮᱠᱟᱫᱟᱹᱨ ᱱᱤᱭᱚᱢ ᱛᱮ TDS ᱵᱟᱝ ᱛᱮ ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾
- ᱠᱚᱢ-ᱠᱟᱴᱚᱜ ᱥᱟᱨᱴᱤᱯᱷᱤᱠᱮᱴ: ᱯᱟᱹᱛᱤᱭᱟᱹ ᱦᱚᱲ ᱵᱷᱟᱜ ᱠᱷᱚᱱ ᱢᱤᱫ ᱫᱮᱠᱷᱟᱣ ᱠᱷᱟᱱ, ᱩᱱᱟ ᱨᱮ ᱞᱮᱱ ᱨᱮᱴ ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾
TCS: ᱱᱤᱛ ᱛᱷᱚᱲᱟ ᱜᱮ
₹50 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱥᱟᱱᱟᱢ ᱵᱮᱪᱮ ᱨᱮᱭᱟᱜ TCS (ᱯᱩᱨᱟᱹᱢ section 206C(1H)) 1 ᱮᱯᱨᱤᱞ 2025 ᱠᱷᱚᱱ ᱛᱟᱞᱟᱣ ᱞᱮᱱᱟ᱾ ᱮᱴᱟᱜ TCS (ᱯᱩᱨᱟᱹᱢ 206C, ᱱᱤᱛ section 394) ᱫᱚ ᱵᱤᱥᱮᱥ ᱥᱟᱱᱟᱢ ᱠᱚ ᱞᱟᱹᱜᱤᱫ ᱜᱮ, ᱩᱫᱟᱹᱞ ᱠᱚᱸᱰ, ᱠᱷᱚᱱᱤᱡ, ᱵᱚᱱ ᱩᱯᱡ ᱟᱨ ₹10 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱢᱚᱴᱚᱨ ᱜᱟᱲᱤ, ᱟᱨ ᱪᱮᱫ ᱵᱷᱟᱨᱚᱛ ᱵᱟᱦᱨᱮ ᱵᱷᱮᱡᱟᱜ ᱞᱟᱹᱜᱤᱫ᱾ ᱟᱹᱰᱤ ᱫᱚᱠᱟᱱ ᱟᱨ ᱵᱮᱯᱟᱨᱤ ᱠᱚ ᱟᱡ ᱵᱤᱞ ᱨᱮ TCS ᱱᱤᱛ ᱵᱟᱝ ᱞᱟᱦᱟᱭᱟ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
ᱯᱩᱱᱮ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱯᱷᱚᱨᱢ CA ᱠᱷᱟᱱ ᱡᱩᱱ ᱨᱮ ₹40,000 ᱟᱨ ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2026 ᱨᱮ ₹35,000 ᱮᱢᱟ᱾ ᱡᱩᱱ: ᱡᱚᱛᱚ ₹40,000, ₹50,000 ᱵᱷᱤᱛᱤᱨ, TDS ᱵᱟᱝ᱾ ᱱᱚᱵᱷᱮᱢᱵᱚᱨ: ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ₹75,000 ᱦᱩᱭ, ₹50,000 ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ, ᱚᱱᱟᱛᱮ ᱡᱚᱛᱚ ₹75,000 ᱨᱮ TDS ᱞᱟᱹᱠᱛᱤ, ᱡᱩᱱ ᱨᱮᱭᱟᱜ ᱮᱢ ᱥᱮᱞᱮᱫ: 10% = ₹7,500, ᱱᱚᱵᱷᱮᱢᱵᱚᱨ ᱨᱮᱭᱟᱜ ᱮᱢ ᱠᱷᱚᱱ ᱠᱟᱴᱚᱜ (CA ᱠᱷᱟᱱ ₹27,500 ᱧᱟᱢ)᱾ CA PAN ᱵᱟᱝ ᱮᱢ ᱞᱮᱱᱟ ᱠᱷᱟᱱ: 20%, ₹15,000᱾