Here’s a table of the new TDS rates as per the Finance Bill, 2025:
| Section | Nature of Payment | Current TDS Rate | Proposed TDS Rate |
|---|---|---|---|
| 194D | Insurance Commission | 5% | 2% |
| 194LBC | Income from Securitisation Trust | 25% (Individuals/HUF), 30% (Others) | 10% (for all) |
| 194LBA | Income from Business Trust | No change | No change |
| 193 | Interest on Securities | No threshold | Exempt up to ₹10,000 |
| 194A | Interest (other than on securities) | ₹40,000 (General) / ₹50,000 (Senior Citizens) | ₹50,000 (General) / ₹1,00,000 (Senior Citizens) |
| 194B | Winnings from Lottery | ₹10,000 aggregate in FY | ₹10,000 per transaction |
| 194BB | Winnings from Horse Race | ₹10,000 aggregate in FY | ₹10,000 per transaction |
| 194G | Commission on Lottery | ₹15,000 | ₹20,000 |
| 194H | Commission/Brokerage | ₹15,000 | ₹20,000 |
| 194-I | Rent | ₹2,40,000 per FY | ₹50,000 per month |
| 194J | Professional/Technical Fees | ₹30,000 | ₹50,000 |
| 194LA | Compensation for Land Acquisition | ₹2,50,000 | ₹5,00,000 |
These changes will be effective from April 1, 2025 or any date as notified by the goverment
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