Free Tool · Tax Year 2026-27

TDS & TCS Rate Finder

Every TDS and TCS payment type for Tax Year 2026-27 — rate, threshold, return code and the new Income-tax Act, 2025 section, in one searchable chart. Looking for an old → new section number? Use the Section Finder.

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Code	Old	New section	Nature of payment	Rate	Threshold (Rs.)

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How to read this chart

Return code (1001–1092) is what you now select in TDS/TCS returns and challans — the old section number is rejected on TRACES.
s. 392 = salary · s. 393(1) = resident payments · s. 393(2) = non-resident · s. 393(3) = winnings, cash & partners · s. 394(1) = TCS.
No PAN (s. 397): TDS at the higher of the applicable rate or 20%; TCS at the higher of twice the rate or 5% (max 20%).
Rates are unchanged from the 1961 Act — only the section numbers and codes are new.

Disclaimer: Rates, thresholds, return codes and section references are reproduced for general reference from the TDS & TCS Rate Chart for Tax Year 2026-27 published by TDSMAN / PDS Infotech (updated 21 May 2026) and the Income-tax Act, 2025. The chart covers most domestic and foreign transactions; surcharge, cess and treaty relief are not shown. Confirm the exact rate, threshold and code against the official CBDT notification under the Income-tax Rules, 2026 before deduction or collection. Indicative only; not professional advice. In conformity with the ICAI Website Guidelines.