What is TDS (Tax Deducted at Source)?
TDS is a mechanism where the payer deducts tax at the time of making payment and deposits it with the government. Governed by Chapter XVII-B of the Income Tax Act, TDS applies to salaries, rent, professional fees, contractor payments, interest, and more.
TDS Rates & Sections FY 2025-26
Each payment type has a specific TDS section with its own rate and threshold. Budget 2025 introduced Section 194T (TDS on partner payments) and revised multiple thresholds effective 1 April 2025.
All TDS Guides on ClearTax Advisors
Browse our complete TDS compliance library, section-wise:
- TDS Returns as per New Income Tax Act 2025: Forms, Due Dates, Codes & Compliance Guide — Tax Year 2026-27
- TDS & Income Tax Updates April 2026: The Essential Complete Guide to New Act, Sections & Forms
- TDS on Salary Section 192: Essential Employer Guide FY 2025-26
- TDS Rates Under New Income Tax Act 2025: Complete Essential Rate Chart FY 2026-27
- TDS on Property Purchase Section 194IA: Complete Expert Guide 2025
- TDS on Contractor Payments Section 194C: Essential Complete Guide FY 2025-26
- Section 194J: TDS on Professional & Technical Fees — Complete Guide for CAs & Businesses
- TDS Rate Chart FY 2025-26: Complete Section-wise Guide for All Payments
- TDS Mismatch in Form 26AS: Causes, Consequences & How to Fix It (FY 2025-26)
- A Comprehensive Guide to TDS (Tax Deducted at Source) in India
- TDS (Tax Deducted at Source): A Comprehensive Guide
- TDS Interest Calculator and Its Significance
TDS Deposit & Return Due Dates FY 2025-26
| Deductor | Month | TDS Deposit Due |
|---|---|---|
| Non-Government | April–February | 7th of next month |
| Non-Government | March | 30 April |
| Government | All months | Same day (challan) / 7th (book entry) |