C.K. Gupta
In short
TDS (tax deducted at source) is income tax collected by the payer before a payment is made — for example, 10% on bank interest above ₹50,000 a year (₹1 lakh for senior citizens) and slab-rate TDS on salary under Section 192. Deductors must deposit the tax by the 7th of the following month and file quarterly TDS returns in Forms 138 (salary) and 140 (non-salary), which replaced 24Q and 26Q from FY 2026-27. This hub explains section-wise TDS rates, thresholds, returns, certificates and corrections.
Verified October 2026 · TaxGST.in
All TDS guides together — section-wise rates and thresholds, salary and property TDS, returns, certificates and corrections. Deductors start with rates; deductees go to refunds and 26AS reconciliation.
Start here
- TDS Rates and Thresholds for FY 2025-26 (AY 2026-27): Full Chart
Budget 2025 raised several TDS thresholds, including senior citizen bank interest to Rs 1 lakh and 194H commission to Rs 20,000. - TDS And TCS Rate Chart FY 2025-26 AY 2026-27
The Indian taxation system continues to evolve with strategic updates for each financial year, and staying informed about Tax Deducted at So… - Form 16 for ITR Filing: Parts A and B, Due Date, Lost Copy
What Form 16 contains, when employers must issue it, how to file your ITR with it, and what to do when the certificate is lost or never arri… - Form 26AS Replaced by Form 168 Financial Diary
Form 26AS Is Now History — Welcome Form 168 Financial Diary As of March 30, 2026, the Income Tax Department has officially retired Form 26AS… - New TDS Return Forms 138 & 140: Goodbye 24Q and 26Q
Imagine it is the last week of the quarter. Arjun, a seasoned payroll manager at a mid-sized tech firm in Bengaluru, has his "TDS Filing" pl… - AIS vs Form 26AS Difference: Which Statement Should You Rely On for Income Tax?
For years, the ritual for filing an Income Tax Return (ITR) in India began with a single, trusted document: Form 26AS.
Basics & rate chart
- TDS Rate Chart (FY) Tax Year 2026-27 (AY 2027-28): New Income Tax Act 2025 Rules
If you are looking for the latest TDS rate chart for Tax Year (FY) 2026-27, this detailed guide brings together the latest section-wise rate… - TDS Rates Chart for FY 2024-25 (AY 2025-26)
TDS Rates Chart for FY 2024-25 (AY 2025-26). Tax Deducted at Source (TDS) is a crucial mechanism employed by the Indian government to collec… - TDS Rates Chart (AY 2022-23 FY 2021-22)
TDS Rates Chart (AY 2022-23 FY 2021-22) Tax Deducted at Source (TDS) is a mechanism introduced by the Income Tax Department. - TDS Rate Chart FY 2026-27 PDF Download
📄 Get the complete official document for full details. The TDS and TCS Rate Chart for FY 2026-27 (effective - TDS Chart as Per New Section Old vs New April 2026: Full List of New TDS & TCS Sections
Should You Choose the Old TDS Framework or Embrace the New Consolidated System? From April 1, 2026, India’s tax landscape undergoes a seismi…
Returns & certificates
- New TDS Return Forms 138 & 140: Goodbye 24Q and 26Q
Imagine it is the last week of the quarter. Arjun, a seasoned payroll manager at a mid-sized tech firm in Bengaluru, has his "TDS Filing" pl… - Form 16 for ITR Filing: Parts A and B, Due Date, Lost Copy
What Form 16 contains, when employers must issue it, how to file your ITR with it, and what to do when the certificate is lost or never arri… - Form 26AS Replaced by Form 168 Financial Diary
Form 26AS Is Now History — Welcome Form 168 Financial Diary As of March 30, 2026, the Income Tax Department has officially retired Form 26AS…
Refunds & reconciliation
- AIS vs Form 26AS Difference: Which Statement Should You Rely On for Income Tax?
For years, the ritual for filing an Income Tax Return (ITR) in India began with a single, trusted document: Form 26AS. - Form 26AS Replaced by Form 168 Financial Diary
Form 26AS Is Now History — Welcome Form 168 Financial Diary As of March 30, 2026, the Income Tax Department has officially retired Form 26AS…
Tools
Frequently asked questions
Where do I start with TDS?
The rate chart and thresholds hub first, then your section — salary, rent, professional fees or property.
How do I fix a TDS mismatch?
Use the reconciliation guides — compare 26AS/AIS with your records before filing a correction.
Are rates current?
Each guide cites its circular and FY applicability. Confirm the FY before applying a rate.
Related hubs: Income Tax Hub · GST Hub · Compliance Calendar Hub
Need help filing? Get Free Consultation — fixed fees, CA-reviewed, on-time filing.
Latest TDS Updates
- TDS on Professional and Technical Fees: the 10% vs 2% Split, the Rs 30,000 Threshold and Director’s Fees1 November 2026
- TDS on Commission and Brokerage: the 2% Rate, ₹20,000 Threshold and the Mistakes That Cost Deductors31 October 2026
- TDS on FD Interest: New Thresholds, 10% Rate and the No-PAN Trap30 October 2026
- Salary TDS Higher Than Your Actual Tax? Form 12BB Is the Fix29 October 2026
- Form 131 Replaces Form 16A: The New TDS Certificate Under the Income-tax Act, 202527 October 2026
- TCS on Foreign Trips & LRS Remittances 2026: 2% vs 20% Rates Explained27 October 2026
- TDS Deducted But Missing From Your 26AS/AIS? The Fix Path23 October 2026
- Rent TDS Under Section 393 Explained: Rates, Forms & Who Files What22 October 2026
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