TDS Rate Chart as per Income-tax Act 2025 for Tax Year 2026-27 | Biz Flow Kit
Old Section(IT Act 1961) Nature of Payment New Section(IT Act 2025) Rate ThresholdLimit Remarks SALARY & PF 192 Payment of Salary to Employees 392 Slab Rates Basic Exemption Limit As per the applicable income tax slabs 192A Accumulated PF balance paid to employee (premature) 392(7) 10% ₹50,000 10% if PAN furnished; else 20% (Sec 397)…
