Which TDS rates applied in 2024-25?
The TDS rates on this page are the rates for the financial year 2024-25, from 1 April 2024 to 31 March 2025. They are not the chart for the year that began on 1 April 2025. Commission under section 194H was not 5 percent for the whole of 2024-25.
Which year is this?
A payment is deducted at the rate and the threshold in force on the date of credit or payment, whichever is earlier. A chart printed in September 2024, before the October rate cut, does not describe the rest of that year. A search for the following year’s chart is a different year from this page.
What were the common rates?
| Section | Payment in 2024-25 | Rate | Threshold that year |
|---|---|---|---|
| 192 | Salary | The employee’s slab | Income that is taxable |
| 194C | A contractor | 1 percent for an individual or a Hindu undivided family, 2 percent for others | ₹30,000 for one payment, or ₹1 lakh in the year |
| 194H | Commission or brokerage | 5 percent until 30 September 2024, then 2 percent | ₹15,000 |
| 194-I | Rent | 2 percent for plant and machinery, 10 percent for land, building, or furniture | ₹2.4 lakh in the year |
| 194J | Professional fees, or technical services | 10 percent professional, 2 percent technical or a call centre | ₹30,000 |
| 194Q | Purchase of goods | 0.1 percent | Above ₹50 lakh, if the buyer’s preceding turnover exceeded ₹10 crore |
If the payee does not furnish a PAN, the deduction is at the higher of the section rate and 20 percent. The detail of commission, professional fees, and purchases is on the section 194H page, the section 194J page, and the section 194Q page.
What changed on 1 April 2025?
From 1 April 2025 the section 194H threshold is ₹20,000 and the rate stays 2 percent. The section 194J threshold is ₹50,000. A payment after 31 March 2025 is not deducted at the 2024-25 threshold. Salary remains the employee’s slab, not a single percentage. This table does not list every section, and it does not give one rate for a payment to a non-resident.
Frequently asked questions
Four questions cover the later year, the commission rate, salary, and the length of the table.
Is this the chart for 2025-26?
No. This page is the year that ended on 31 March 2025. A payment in the year that began on 1 April 2025 uses the thresholds of that later year.
Was commission 5 percent for the whole year?
No. Section 194H was 5 percent up to 30 September 2024 and 2 percent from 1 October 2024. The threshold for that year stayed ₹15,000.
Is salary a flat percentage?
No. Tax on salary under section 192 is deducted at the slab that applies to that employee’s estimated income. It is not one rate for every employee.
Does the table list every section?
No. It lists the payments a company meets most often. A non-resident payment under section 195 depends on the type of income and is not given one rate here.
Sources
These rates are for the financial year that ended on 31 March 2025. Section 194H and section 194J changed again on 1 April 2025, and those sections have their own pages.