TDS · TDS BASICS
How to Check TDS Rates and Limits Without Choosing the Wrong Rule
A practical checklist for identifying the correct rate, threshold, tax base and period.
By Vyapar Setu Online | TDS basics · 27 October 2026
TDS learning series · TDS basics · Article 4 of 25
A rate chart is a useful starting point, but it cannot tell you everything about an invoice. The same ₹1 lakh payment can attract different treatment depending on the service, payer, recipient and timing.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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