Every 4-digit TDS section code, with the payment it covers, the old section of the Income-tax Act, 1961, the new provision of the Income-tax Act, 2025, the rate and the threshold.
64 codes. Type to filter.
| Code | Payment | New provision | Rate | Threshold | Old section |
|---|---|---|---|---|---|
| 1001 | Salary of State Government and other non-Union Government employees | 392 | Slab rates | Salary above the basic exemption limit | 192 |
| 1002 | Salary paid by an employer other than the Government | 392 | Slab rates | Salary above the basic exemption limit | 192 |
| 1003 | Salary of Union (Central) Government employees | 392 | Slab rates | Salary above the basic exemption limit | 192 |
| 1004 | Taxable payment of accumulated provident fund balance to an employee | 392(7) | 10% | As specified in the Act | 192A |
| 1005 | Insurance commission (payee is a domestic company) | 393(1) Sl. No. 1(i) | 10% | ₹20,000 | 194D |
| 1005 | Insurance commission (payee other than a company) | 393(1) Sl. No. 1(i) | 5% | ₹20,000 | 194D |
| 1006 | Commission or brokerage (other than insurance commission) | 393(1) Sl. No. 1(ii) | 2% | ₹20,000 | 194H |
| 1008 | Rent of plant, machinery or equipment | 393(1) Sl. No. 2(ii).D(a) | 2% | ₹50,000 for a month or part of a month | 194-I(a) |
| 1009 | Rent of land, building (including factory building), furniture or fittings | 393(1) Sl. No. 2(ii).D(b) | 10% | ₹50,000 for a month or part of a month | 194-I(b) |
| 1011 | Monetary consideration under a joint development agreement | 393(1) Sl. No. 3(ii) | 10% | Nil | 194-IC |
| 1012 | Compensation on compulsory acquisition of immovable property | 393(1) Sl. No. 3(iii) | 10% | ₹5,00,000 | 194LA |
| 1013 | Income from units of a specified mutual fund, UTI administrator or specified company | 393(1) Sl. No. 4(i) | 10% | ₹10,000 | 194K |
| 1014 | Business trust (InvIT/REIT) distribution: interest | 393(1) Sl. No. 4(ii) | 10% | Nil | 194LBA |
| 1015 | Business trust (InvIT/REIT) distribution: dividend | 393(1) Sl. No. 4(ii) | 10% | Nil | 194LBA |
| 1016 | Business trust (REIT) distribution: rent | 393(1) Sl. No. 4(ii) | 10% | Nil | 194LBA |
| 1017 | Income from units of an investment fund (AIF), other than exempt income | 393(1) Sl. No. 4(iii) | 10% | Nil | 194LBB |
| 1018 | Income from investment in a securitisation trust | 393(1) Sl. No. 4(iv) | 10% | Nil | 194LBC |
| 1019 | Interest on securities | 393(1) Sl. No. 5(i) | 10% | ₹10,000 | 193 |
| 1020 | Interest from a bank, co-operative bank or post office, to a senior citizen | 393(1) Sl. No. 5(ii).D(a) | 10% | ₹1,00,000 | 194A |
| 1021 | Interest from a bank, co-operative bank or post office, to others | 393(1) Sl. No. 5(ii).D(b) | 10% | ₹50,000 | 194A |
| 1022 | Other interest (not on securities), paid by a specified person | 393(1) Sl. No. 5(iii) | 10% | ₹10,000 | 194A |
| 1023 | Payment to a contractor who is an individual or HUF | 393(1) Sl. No. 6(i).D(a) | 1% | ₹30,000 for a single sum; ₹1,00,000 in aggregate | 194C |
| 1024 | Payment to a contractor other than an individual or HUF | 393(1) Sl. No. 6(i).D(b) | 2% | ₹30,000 for a single sum; ₹1,00,000 in aggregate | 194C |
| 1026 | Fees for technical services, cinema film royalty, or a call-centre payee | 393(1) Sl. No. 6(iii).D(a) | 2% | ₹50,000 | 194J(a) |
| 1027 | Fees for professional services (and sums under section 26(2)(h)) | 393(1) Sl. No. 6(iii).D(b) | 10% | ₹50,000 | 194J(b) |
| 1028 | Director's remuneration, fees or commission (other than salary) | 393(1) Sl. No. 6(iii).D(b) | 10% | Nil | 194J(ba) |
| 1029 | Dividend declared by a domestic company | 393(1) Sl. No. 7 | 10% | Nil (no TDS if paid to an individual other than in cash and up to ₹10,000 in the year) | 194 |
| 1030 | Payment under a life insurance policy (on the income part) | 393(1) Sl. No. 8(i) | 2% | ₹1,00,000 | 194DA |
| 1031 | Purchase of goods (on the amount above ₹50 lakh) | 393(1) Sl. No. 8(ii) | 0.1% | ₹50 lakh; TDS on the sum exceeding it | 194Q |
| 1032 | Tax on total income of a specified senior citizen (75+), by the specified bank | 393(1) Sl. No. 8(iii) | Rates in force | As applicable | 194P |
| 1033 | Benefit or perquisite arising from business or profession | 393(1) Sl. No. 8(iv) | 10% | ₹20,000 | 194R |
| 1034 | Benefit or perquisite arising from business or professionif given in kind | 393(1) Sl. No. 8(iv) | 10% | ₹20,000 | 194R |
| 1035 | Sales or services of an e-commerce participant, paid by the e-commerce operator | 393(1) Sl. No. 8(v) | 0.1% | Nil (small individual/HUF sellers up to ₹5 lakh exempt) | 194-O |
| 1037 | Transfer of a virtual digital asset (crypto), paid by a person other than an individual or HUF | 393(1) Sl. No. 8(vi) | 1% | ₹10,000 | 194S |
| 1038 | Transfer of a virtual digital asset (crypto), paid by a person other than an individual or HUFif paid in kind | 393(1) Sl. No. 8(vi) | 1% | ₹10,000 | 194S |
| 1039 | Non-resident sportsman, entertainer or sports association | 393(2) Sl. No. 1 | 20% | — | 194E |
| 1040 | Interest on approved foreign-currency borrowings or long-term bonds (before 1 July 2023) | 393(2) Sl. No. 2 | 5% | — | 194LC |
| 1041 | Interest on rupee-denominated bonds issued outside India (before 1 July 2023) | 393(2) Sl. No. 3 | 5% | — | 194LC |
| 1042 | Interest on IFSC-listed bonds issued 1 April 2020 to 30 June 2023 | 393(2) Sl. No. 4.E(a) | 4% | — | 194LC |
| 1043 | Interest on IFSC-listed bonds issued on or after 1 July 2023 | 393(2) Sl. No. 4.E(b) | 9% | — | 194LC |
| 1044 | Interest from an infrastructure debt fund | 393(2) Sl. No. 5 | 5% | — | 194LB |
| 1045 | Business trust distribution of interest received from an SPV | 393(2) Sl. No. 6.E(a) | 5% | — | 194LBA(2) |
| 1046 | Business trust distribution of dividend received from an SPV | 393(2) Sl. No. 6.E(b) | 10% | — | 194LBA(2) |
| 1047 | Business trust (REIT) distribution of rental income | 393(2) Sl. No. 7 | Rates in force | — | 194LBA(3) |
| 1048 | Income from units of an investment fund (AIF) | 393(2) Sl. No. 8 | Rates in force | — | 194LBB |
| 1049 | Income from a securitisation trust | 393(2) Sl. No. 9 | Rates in force | — | 194LBC |
| 1050 | Income from units of a specified mutual fund or specified company | 393(2) Sl. No. 10 | 20%or the lower treaty rate | — | 196A |
| 1051 | Income from units, paid to an offshore fund | 393(2) Sl. No. 11 | 10% | — | 196B |
| 1052 | Long-term capital gains on units, paid to an offshore fund | 393(2) Sl. No. 12 | 12.5% | — | 196B |
| 1053 | Interest or dividend on foreign-currency bonds or GDRs | 393(2) Sl. No. 13 | 10% | — | 196C |
| 1054 | Long-term capital gains on foreign-currency bonds or GDRs | 393(2) Sl. No. 14 | 12.5% | — | 196C |
| 1055 | Income of a Foreign Institutional Investor from securities | 393(2) Sl. No. 15 | 20%or the lower treaty rate | — | 196D |
| 1056 | Income of a specified fund from securities | 393(2) Sl. No. 16 | 10% | — | 196D(1A) |
| 1057 | Any other sum chargeable to tax, paid to a non-resident | 393(2) Sl. No. 17 | Rates in forceor the treaty rate | — | 195 |
| 1058 | Winnings from lottery, crossword, card games, gambling or betting | 393(3) Sl. No. 1 | 30% | ₹10,000 in a single transaction | 194B |
| 1059 | Winnings from lottery, crossword, card games, gambling or bettingif in kind | 393(3) Sl. No. 1 | 30% | ₹10,000 in a single transaction | 194B |
| 1060 | Winnings from online games | 393(3) Sl. No. 2 | 30% | On net winnings | 194BA |
| 1061 | Winnings from online gamesif in kind | 393(3) Sl. No. 2 | 30% | On net winnings | 194BA |
| 1062 | Winnings from horse races | 393(3) Sl. No. 3 | 30% | ₹10,000 in a single transaction | 194BB |
| 1063 | Commission or prize on lottery tickets | 393(3) Sl. No. 4 | 2% | ₹20,000 | 194G |
| 1064 | Cash withdrawal from bank or post office accounts (recipient is a co-operative society) | 393(3) Sl. No. 5.D(a) | 2% | Above ₹3 crore in the tax year | 194N |
| 1065 | Cash withdrawal from bank or post office accounts (recipient other than a co-operative society) | 393(3) Sl. No. 5.D(b) | 2% | Above ₹1 crore in the tax year | 194N |
| 1066 | Payment from National Savings Scheme deposits | 393(3) Sl. No. 6 | 10% | ₹2,500 | 194EE |
| 1067 | Salary, remuneration, commission, bonus or interest paid by a firm to a partner | 393(3) Sl. No. 7 | 10% | ₹20,000 | 194T |
Under the Income-tax Rules, 2026, each kind of payment has a 4-digit section code, quoted in the TDS statements: Form 138 for salary, Form 140 for other payments to residents and Form 144 for non-residents. The codes run from 1001 to 1067. Some payments have a second code where they are made in kind, for example 1034 for a business benefit or perquisite given in kind.
Certain payments by individuals and HUFs, such as rent above ₹50,000 a month, the purchase of property of ₹50 lakh or more, and contract or professional fees above ₹50 lakh, are deposited with Form 141 instead of under a section code.
| Deposited with | Payment | New provision | Rate | Threshold | Old section |
|---|---|---|---|---|---|
| Form 141 | Rent paid by an individual or HUF who is not a specified person | 393(1) Sl. No. 2(i) | 2% | ₹50,000 for a month or part of a month | 194-IB |
| Form 141 | Transfer of immovable property other than agricultural land | 393(1) Sl. No. 3(i) | 1%of the consideration or stamp duty value, whichever is higher | ₹50 lakh | 194-IA |
| Form 141 | Contract work, professional fees or commission paid by an individual or HUF not otherwise required to deduct | 393(1) Sl. No. 6(ii) | 2% | ₹50 lakh | 194M |
| — | Royalty (other than cinema film royalty) | 393(1) Sl. No. 6(iii).D(b) | 10% | ₹50,000 | 194J(b) |
| Form 141 | Transfer of a virtual digital asset (crypto), paid by an individual or HUF | 393(1) Sl. No. 8(vi) | 1% | ₹50,000 for small individual/HUF payers; ₹10,000 otherwise | 194S |
Rates are before any surcharge and cess. Lower-deduction certificates, payees without a PAN, treaty rates and other conditions in the Act can change the TDS. This page is a general guide, not tax advice: confirm with your CA or the sources below.
Section 393 explained → TDS calculator →
Taken only from the Income Tax Department's official publications, as in force on 17 October 2026:
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