Topic
TDS rates and sections
TDS rates, thresholds and section numbers, including lower deduction certificates and tax on purchase of goods.
Articles
TDS rates and sections, explained.
TDS Section 393 of Income Tax Act 2025: TDS Rates and Old-to-New Section Mapping Section 393 of the Income Tax Act 2025 is the single TDS section for non-salary payments from 1 April 2026, replacing 193, 194 to 194T and 195. OneFinOps Editorial 4 min 
TDS What is TDS? Meaning, Rates and How It Works TDS (tax deducted at source) is income tax the payer deducts from a payment such as salary, fees, rent or interest and deposits with the government. OneFinOps Editorial 3 min 
TDS Section 194Q: TDS on Purchase of Goods Under the New Act Section 194Q is now 393(1) Sl. No. 8(ii), code 1031: a buyer with turnover above ₹10 crore deducts 0.1% on purchases above ₹50 lakh from a seller. OneFinOps Editorial 2 min 
TDS Lower TDS Certificate: Form 128 (Earlier Form 13) and How to Apply A lower TDS certificate lets your payer deduct at a lower or nil rate. From 1 April 2026 you apply in Form 128 (earlier Form 13) under section 395(1). OneFinOps Editorial 3 min 
TDS TDS Rate Chart FY 2026-27 (Income Tax Act 2025) TDS rates for FY 2026-27: contractors 1% or 2%, professional fees 10%, rent 2% or 10%, goods 0.1%, with thresholds, section 393 rows and payment codes. OneFinOps Editorial 3 min Glossary
The terms you will meet.
TDS rates and sections Lower Deduction Certificate A lower deduction certificate under Section 197 authorises deductors to deduct TDS at a rate lower than the prescribed rate or at nil, based on the deductee's estimated tax liability. Also called lower TDS certificate, Form 128, Form 13 certificate TDS rates and sections Section 194C / 194H / 194J Key Income Tax Act sections prescribing TDS rates for contractor payments, commission or brokerage, and professional or technical fees. Also called section 194C, section 194H, section 194J TDS TDS (Tax Deducted at Source) A system where the payer deducts income tax at prescribed rates before paying the payee, and deposits it with the government on the payee's behalf. Also called withholding tax, tax deduction at source, tax withheld at source
See it in the product
TDS rates and sections, in the product.
Tax & ComplianceTDS SoftwareSection + rate + threshold at the line. PAN verified live with CBDT. Quarterly returns drafted. Form 16/16A bulk-generated and DSC-signed.TDS SoftwareTDS Auto-DeductionSection, rate, threshold and PAN-based logic applied at the line item. Vendor PAN verified live.TDS Software194Q vs 206C(1H) DecisioningBuyer/seller turnover thresholds tracked per relationship. Right side computed at posting.TDS SoftwareSection 197 LDCUpload, validity window, rate override, auto-expiry. Section 197 lower-deduction certificates honoured.TDS SoftwarePAN VerificationLive PAN status check with CBDT. Active / inactive / not registered. Section 206AA on invalid PAN.ApplicationTax and ComplianceTax workflows, statutory compliance and regulatory requirements.DomainFinancial ManagementAccounting, Accounts Payable, Accounts Receivable, Banking and Cash, Tax and Compliance, Financial Reporting