20/05/2026
π *TDS Rate Chart Under New Income Tax Act, 2025*
The new Income Tax Act, 2025 has introduced revised section numbering for TDS provisions while most rates and thresholds continue largely similar.
Some key highlights π
β
Salary TDS β Section 392(1)
β
Contractor Payments β 1% / 2% TDS
β
Professional Fees β 10% TDS
β
Rent on Land & Building β 10% TDS
β
Property Purchase above βΉ50 Lakhs β 1% TDS
β
Cash Withdrawal limits continue under revised provisions
π‘ Important:
While rates may look familiar, section references and compliance mapping have changed under the new law. Businesses and professionals should update their accounting, ERP & compliance systems accordingly.
π Always verify latest notifications before deduction & filing.
π’ *Follow this page for more insights*