TDS -TCS RATE CHART_FY 2026-27
|
New TDS Return Form |
Section as per IT Act 2025 | Nature of Payment as per IT Act 2025 | Payment Section Code | Old TDS Return Form |
Section as per IT Act 1961 |
|
FORM 138 |
392 | Payment to Government employees | 1001 | 24Q | 192 |
| FORM 138 | 392 | Payment to employees other than Government employees | 1002 | 24Q |
192 |
|
FORM 138 |
392 | Payment to Union Government employees | 1003 | 24Q | 192 |
| FORM 140 | 393(1) [Table: Sl. No. 1 (i)] | Insurance commission | 1005 | 26Q |
194D |
|
FORM 140 |
393(1) [Table: Sl. No. 1 (ii)] | Commission or brokerage. | 1006 | 26Q | 194H |
| FORM 140 | 393(1) [Table: Sl. No. 2 (ii).D(a)] | Rent on machinery etc | 1008 | 26Q |
194I(a) |
|
FORM 140 |
393(1) [Table: Sl. No. 2 (ii).D(b)] | Rent other than machinery etc | 1009 | 26Q | 194I(b) |
|
FORM 140 |
393(1) [Table: Sl. No. 4 (i)] | Income in respect of units. | 1013 | 26Q |
194K |
| FORM 140 | 393(1) [Table: Sl. No. 5 (i)] | Interest on Securities. | 1019 | 26Q |
193 |
|
FORM 140 |
393(1) [Table: Sl. No. 5 (ii).D(a)] | Interest other than “Interest on securities”.(Bank – Senior Citizen) | 1020 | 26Q | 194A |
| FORM 140 | 393(1) [Table: Sl. No. 5 (ii).D(b)] | Interest other than “Interest on securities”.(Bank – Others) | 1021 | 26Q |
194A |
|
FORM 140 |
393(1) [Table: Sl. No. 6 (i).D(a)] | Payments to contractors (Individual/HUF contractor) | 1023 | 26Q | 194C |
| FORM 140 | 393(1) [Table: Sl. No. 6 (i).D(b)] | Payments to contractors (Others) | 1024 | 26Q |
194C |
|
FORM 140 |
393(1) [Table: Sl. No. 6 (iii).D(a)] | Fees for professional or technical services. (Tech/Call center/Royalty – film) | 1026 | 26Q | 194J(a) |
| FORM 140 | 393(1) [Table: Sl. No. 6 (iii).D(b)] | Fees for professional or technical services. (Professional services) | 1027 | 26Q |
194J(b) |
|
FORM 140 |
393(1) [Table: Sl. No. 7] | Dividends. | 1029 | 26Q | 194 |
| FORM 140 | 393(1) [Table: Sl. No. 8 (i)] | Payment in respect of life insurance policy. | 1030 | 26Q |
194DA |
|
FORM 140 |
393(1) [Table: Sl. No. 8 (ii)] | Any sum for purchase of any goods | 1031 | 26Q | 194Q |
| FORM 140 | 393(1) [Table: Sl. No. 8 (iv)] | Benefit of perquisite in respect of business or profession | 1033 | 26Q |
194R |
|
FORM 140 |
393(1) [Table: Sl. No. 8 (v)] | Payment of certain sums by e-commerce operator to e-commerce participant | 1035 | 26Q | 194O |
| FORM 140 | 393(3) [Table: Sl. No. 5.D(a)] | Payment of certain amounts in cash. (Co-op) | 1064 | 26Q |
194NC |
|
FORM 140 |
393(3) [Table: Sl. No. 5.D(b)] | Payment of certain amounts in cash. (Others) | 1065 | 26Q | 194N |
| FORM 140 | 393(3) [Table: Sl. No. 7] | Payment to partner (remuneration/interest etc.) | 1067 | 26Q |
194T |
|
FORM 143 |
394(1) [Table: Sl. No. 1] | Sale of alcoholic liquor for human consumption. | 1068 | 27EQ | 206CA |
| FORM 143 | 394(1) [Table: Sl. No. 3] | Sale of timber obtained under a forest lease | 1070 | 27EQ |
206CB |
|
FORM 143 |
394(1) [Table: Sl. No. 3] | Forest lease (not being timber or tendu leaves) | 1072 | 27EQ | 206CD |
| FORM 143 | 394(1) [Table: Sl. No. 4] | Sale of scrap. | 1073 | 27EQ |
206CE |
|
FORM 143 |
394(1) [Table: Sl. No. 7.D(a)] | LRS (Educational/medical) | 1086 | 27EQ | 206CT |
| FORM 143 | 394(1) [Table: Sl. No. 7.D(b)] | LRS (others) | 1087 | 27EQ |
206CQ |
|
FORM 143 |
394(1) [Table: Sl. No. 8.D(b)] | LRS (overseas tour) | 1089 | 27EQ | 206CO |
| FORM 144 | 393(2) [Table: Sl. No.10] | Income from units/dividends of specified funds | 1050 | 27Q |
196A |
|
FORM 144 |
393(2) [Table: Sl. No.16] | Income and Capital gains on securities (FII/FPI) | 1056 | 27Q | 196D |
| FORM 144 | 393(2) [Table: Sl. No.17] | Other sums payable to non-residents | 1057 | 27Q |
195 |