TDS Rate Chart for FY 2024-25: Latest TDS & TCS Rates

In this chapter, we have compiled the relevant provisions of TDS and TCS relating to residents and non-residents, incorporating herein the nature of payments, threshold limits for tax deduction and the applicable rates of TDS for different classes of recipients.

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**	Proposed Threshold for Deduction w.e.f. 1 April 2025	Proposed Rate* at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]
1	Salary	192	As per the prescribed slab rates
2	Accumulated balance due to an employee participating in RPF [Note 2 and 6]	192A	Less than Rs.50,000 in aggregate	10%	Less than Rs.50,000 in aggregate	10%
3	Interest on securities [Note 3 and 6]	193	Rs. 5,000 p.a. for interest on debentures by public company to resident individuals and HUF / Rs. 10,000 for interest on Floating Rate Savings (Taxable) Bonds, 2020	10%	Rs. 10,000 p.a.	10%
4	Dividend by the Company, including dividends on preference shares and amount payable on buyback of shares [Note 24]	194	Nil / Rs. 5,000 p.a. (for individuals)	10%	Nil / Rs. 10,000 p.a. (for individuals)	10%
5	Interest other than interest on securities [Note 4, 6, 7 and 8]	194A	Rs. 50,000 / Rs. 40,000 p.a. for senior citizen / for others [when payer is bank or co-operative	10%	Rs. 1,00,000 / Rs. 50,000 p.a. for senior citizen / for others [when payer is bank or co- operative society or post office] / Rs. 10,000 [in all other cases]	10%

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**	Proposed Threshold for Deduction w.e.f. 1 April 2025	Proposed Rate* at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]
6a	Winning from lottery or crossword puzzle, etc.	194B	Rs. 10,000 p.a.	30%	Rs. 10,000 per transaction	30%
6b	Winnings from online games [Note 28]	194BA	No threshold	30%	No threshold	30%
7	Winnings from horse race	194BB	Rs. 10,000 p.a.	30%	Rs. 10,000 per transaction	30%
8	Payments to contractors [Note 7 and 9]	194C	Rs. 30,000 for single transaction or Rs. 1,00,000 p.a.	2% (1% for individual and HUF)	Rs. 30,000 for single transaction or Rs. 1,00,000 p.a.	2% (1% for individual and HUF)
9	Insurance commission [Note 6]	194D	Rs. 15,000 p.a.	5%	Rs. 20,000 p.a.	2%
10	Payment in respect of life insurance policy [Note 5 ,6 and 20]	194DA	Less than Rs. 1,00,000 p.a.	2%	Less than Rs. 1,00,000 p.a.	2%
11	Payment to non- resident sportsmen (including an athlete) / entertainer / sports association	194E	No threshold	20%	No threshold	20%
12	Payment in respect of deposits under National Savings Scheme,1987 [Note 6]	194EE	Less than Rs. 2,500 p.a.	10%	Less than Rs. 2,500 p.a.	10%
13	Commission, etc. on sale of lottery tickets	194G	Rs. 15,000 p.a.	2%	Rs. 20,000 p.a.	2%
14	Commission or brokerage [Note 7]	194H	Rs. 15,000 p.a.	2%	Rs. 20,000 p.a.	2%
15a	Rent of Plant, Machinery or Equipment [Note 6 and 7]	194-I(a)	Rs. 2,40,000 p.a.	2%	Rs. 50,000 per month or part of the month	2%
15b	Rent of Land / Building (including factory building) / Furniture or fitting [Note 6 and 7]	194-I(b)		10%	Rs. 50,000 per month or part of the month	10%
15b		194-I(b)		10%	Rs. 50,000 per month or part of the month	10%

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**	Proposed Threshold for Deduction w.e.f. 1 April 2025	Proposed Rate* at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]
16	Payment / credit of consideration to a resident transferor of any immovable property (other than agricultural land) [Note 21]	194-IA	Less than Rs. 50,00,000 in aggregate with respect to an immovable property	1%	Less than Rs. 50,00,000 in aggregate with respect to an immovable property	1%
17	Rent [Note 10]	194-IB	Rs. 50,000 per month or part of the month	2%	Rs. 50,000 per month or part of the month	2%
18	Monetary Consideration payable under joint development agreement	194-IC	No threshold	10%	No threshold	10%
19	Fees for professional or technical services / royalty / non- compete fees under section 28(va) / remuneration to Director other than salary [Note 7]	194J	Rs. 30,000 p.a. [Note 11]	10% / 2% [Note 12]	Rs. 50,000 p.a. [Note 11]	10% / 2% [Note 12]
20	Payment in respect of units of mutual fund specified under section 10(23D) or specified undertaking or specified company	194K	Rs.5,000 p.a.	10%	Rs.10,000 p.a.	10%
21	Payment of compensation on acquisition of certain immovable property (other than agricultural land) [Note 13]	194LA	Rs. 2,50,000 p.a.	10%	Rs. 5,00,000 p.a.	10%
22	Income by way of Interest from Infrastructure Debt Fund to non-resident	194LB	No threshold	5%	No threshold	5%

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**	Proposed Threshold for Deduction w.e.f. 1 April 2025	Proposed Rate* at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]
23a	Income from units of a business trust by way of interest from a special purpose vehicle	194LBA	No threshold	10% and 5% [in case of non-resident on interest income] [Note 16 and 17]	No threshold	10% and 5% [in case of non- resident on interest income] [Note 16 and 17]
23b	Income from units of real estate investment trust by way of leasing or leasing out any real estate asset	194LBA	No threshold	10% and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16 and 17]	No threshold	10% and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16 and 17]
24	Income in respect of units of investment fund	194LBB	No threshold	10% and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16]	No threshold	10% and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16]
25	Income in respect of investment in securitization trust	194LBC	No threshold	30% (25% for individual and HUF) and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16]	No threshold	10% and for non-residents as per rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16]
26	Income by way of interest payable to non-residents from Indian company or a business trust [Note 14]	194LC	No threshold	5% / 4% / 9% [Note 14]	No threshold	5% / 4% / 9% [Note 14]
27	Income by way of Interest on certain Bonds and Government Securities held by FII and QFI [Note 15]	194LD	No threshold	5%	No threshold	5%

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**	Proposed Threshold for Deduction w.e.f. 1 April 2025	*Proposed Rate at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]**
28	Payment of certain sums by certain individuals or HUF [Note 22]	194M	Rs. 50,00,000 p.a.	2%	Rs. 50,00,000 p.a.	2%
29	Payment of certain amounts in cash [Note 23]	194N	Rs. 100,00,000 p.a. / Rs. 3,00,00,000 p.a. (for co-operative society)	2%	Rs. 100,00,000 p.a. / Rs. 3,00,00,000 p.a. (for co-operative society)	2%
30	Payment facilitated by e-commerce operator	194-O	Rs. 5,00,000 p.a. (for Individuals/ HUF)	0.1%	Rs. 5,00,000 p.a. (for Individuals/ HUF)	0.1%
31	Income by way of pension and bank interest by senior citizen resident in India of 75 years or above	194P	As per slab rate		As per slab rate
32	Purchase of goods	194Q	Above Rs. 50,00,000	0.1%	Above Rs. 50,00,000	0.1%
33	Benefit or perquisite to any person arising from business or profession [Note 7 and 26]	194R	Rs. 20,000	10%	Rs. 20,000	10%
34	Transfer of Virtual Digital Assets [Note 27]	194S	Rs. 10,000/ Rs. 50,000 (in case of specified person)	1%	Rs. 10,000/ Rs. 50,000 (in case of specified person)	1%
35	Payment of salary, remuneration, bonus or commission by firm to partners	194T	Rs. 20,000 [w.e.f. 1 April 2025]	10% [w.e.f. 1 April 2025]	Rs. 20,000 [w.e.f. 1 April 2025]	10% [w.e.f. 1 April 2025]

Sr. No.	Nature of Payment	Section	Existing Threshold for Deduction	*Rate at which Tax is to be Deducted [Note 1 and 18]**		Proposed Threshold for Deduction w.e.f. 1 April 2025	*Proposed Rate at which Tax is to be Deducted w.e.f. 1 April 2025 [Note 1 and 18]**
36	Payment to non-resident of sum chargeable to tax in India	195	As per the rate in force or rate specified in the relevant DTAAs, whichever is beneficial [Note 16 and 19]
37	Income from units in case of non-residents	196A	No threshold	20% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		20% or rate specified in DTAA, whichever is lower [Note 16]
38a	Income from units referred to in section 115AB(1)(i) to Offshore funds	196B	No threshold	10% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		10% or rate specified in DTAA, whichever is lower [Note 16]
38b	Long Term Capital Gains from units referred to in section 115AB(1)(i) to Offshore funds	196B	No threshold	12.50% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		12.50% or rate specified in DTAA, whichever is lower [Note 16]
39a	Income from units referred to in section 115AC to non-resident	196C	No threshold	10% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		10% or rate specified in DTAA, whichever is lower [Note 16]
39b	Long Term Capital Gains from units referred to in section 115AC to non-resident	196C	No threshold	12.50% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		12.50% or rate specified in DTAA, whichever is lower [Note 16]
40	Income of FII from securities under section 115AD(1)(a) except section 194LD	196D	No threshold	20% or rate specified in DTAA, whichever is lower [Note 16]	No threshold		20% or rate specified in DTAA, whichever is lower [Note 16]

*Please note TDS rate shall be increased with applicable surcharge and cess in case of payments made to non-residents and TDS is deducted as per the IT Act.

We have incorporated herein the nature of receipts, threshold limits for tax collection and the applicable rates of TCS for different classes of persons.

Sr. No.	Nature of Transaction	Section	Existing Threshold for Collection	Rate at which Tax is to be Collected [Note 29]	Proposed Threshold for Collection w.e.f. 1 April 2025	Proposed Rate at which Tax is to be Collected w.e.f. 1 April 2025 [Note 29]
1	Sale of Tendu Leaves	206C(1)	No threshold	5%	No threshold	5%
2a	Sale of Timber or any other forest produce (not being tendu leaves) obtained under forest lease [Note 30]	206C(1)	No threshold	2.5%	No threshold	2%
2b	Sale of Timber by any other modes	206C(1)	No threshold	2.5%	No threshold	2%
3	Sale of scrap / Mineral being coal or lignite or iron ore	206C(1)	No threshold	1%	No threshold	1%
4	Grant of license, lease, etc. of parking lot, toll plaza or mining or quarrying	206C(1C)	No threshold	2%	No threshold	2%
5	Sale of motor vehicle or any other luxury goods as may be notified [w.e.f. 1 January 2025]	206C (1F)	Above Rs.10,00,000 p.a.	1%	Above Rs.10,00,000 p.a.	1%
6a	Remittance outside India under LRS scheme for education loan mentioned under section 80E	206C (1G)	Above Rs.7,00,000 p.a.	0.5%	-	-
6b	Remittance outside India under LRS scheme for education loan other than mentioned under section 80E and for medical treatment	206C (1G)	Above Rs.7,00,000 p.a.	5%	Above Rs.10,00,000 p.a.	5%
6c	Sale of overseas tour package	206C (1G)	Upto Rs.7,00,000 p.a.	5%	Upto Rs.10,00,000 p.a.	5%
6c	Sale of overseas tour package	206C (1G)	Upto Rs.7,00,000 p.a.	20%	Upto Rs.10,00,000 p.a.	20%
6d	Amount received for remittance outside India under LRS scheme in any case other than mentioned above	206C (1G)	Above Rs.7,00,000 p.a.	20%	Above Rs.10,00,000 p.a.	20%
7	Sale of goods [Note 31]	206C (1H)	Above Rs.50,00,000 p.a.	0.1%	-	-

Notes:

1. LDC can be obtained by the deductee for deduction under sections 192, 193, 194, 194A, 194C, 194D, 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194M, 194-O, 194Q and 195 of the IT Act. If LDC received, rates to be taken as per LDC after considering the threshold amount prescribed in LDC and the period of LDC.

Section 206AA of the IT Act, in a case where payee is not able to furnish PAN to the payer, tax shall be deducted at higher of the following rates:

(i) Rate specified in the relevant provision of the IT Act, or
(ii) At the rates in force, or
(iii) At the rate of 20% (5% for tax deduction under section 194-O and 194Q of the IT Act)

Certain payments to non-residents such as interest, royalty, fees for technical services, and payment on transfer of capital asset will not require PAN if alternative documents such as tax residency certificate, tax identification number of country of residence, etc., are furnished.

Section 206AB of the IT Act providing deduction of tax at higher rate when the deductee specified therein is a non-filer of income-tax return is proposed to be omitted with effect from 1 April 2025.

2. In case PAN is not furnished by the person entitled to receive the accumulated balance in RPF, the tax shall be deducted as per section 206AA of the IT Act (Refer Note 1) in lieu of the maximum marginal rate.

3. Section 193 of the IT Act provides for certain cases where tax is not to be deducted at source.

4. Under section 194A, the threshold limit is proposed to be increased from Rs.40,000 to Rs. 50,000 where the payer is a banking company or a co-operative society engaged in banking business, or in case of deposits with post office under a scheme notified by Central Government and in the case payee is a senior citizen, then the threshold limit is proposed to be increased from Rs. 50,000 to Rs. 1,00,000. Further, threshold of Rs.5,000 in any other case is proposed to be increased to Rs. 10,000.

5. Tax is to be deducted on sums payable other than the amount not includible in the total income under section 10(10D) of the IT Act. Section 10(10D) is not applicable to any unit linked insurance policy, issued on or after 1 February 2021, if the amount of premium payable for any of the previous year during the term of such policy exceeds Rs. 2,50,000.

6. Tax is not to be deducted, if the payee (not being a company or a firm) furnishes to the payer a declaration in Form No.15G or 15H, as the case may be.

7. An individual or HUF is not liable to deduct tax. However, an individual or HUF, whose total sales, gross receipts or turnover from business exceeds Rs.1,00,00,000 or from profession Rs.50,00,000 during the financial year immediately preceding the financial year in which sum is credited or paid, shall be liable to deduct tax under sections 194A, 194C, 194H, 194I, 194J and 194R of the IT Act, as the case may be.

8. Co-operative society shall be liable to deduct tax at source under section 194A of the IT Act, if its total sales, gross receipts or turnover exceeds Rs. 50,00,00,000 during the financial year immediately preceding the financial year in which the interest is credited or paid.

9. No tax is required to be deducted at source on credit or payment of transport charges, if the transporter owns 10 or less than 10 goods carriages at any time during the previous year and furnishes a declaration to that effect along with his valid PAN. Further, the definition of “work” under section 194C of the IT Act explicitly excludes payments referred under section 194J(1) of the IT Act.

10. An individual or HUF (other than those covered under tax audit) is liable to deduct tax on payment of rent in the last month of the previous year or last month of tenancy arrangement, whichever is earlier, under section 194-IB and he is not required to obtain TAN. In case where the tax is required to be deducted as per provisions of section 206AA of the IT Act, such deduction shall not exceed the amount of rent payable for the last month of the previous year or the last month of tenancy, as the case may be.

11. Tax is required to be deducted on remuneration paid to a director which is not in the nature of salary. No threshold limit is applicable for the same.

12. Tax is to be deducted @ 2% in case of payment made to a person engaged only in the business of operation of call center. Further, tax is to be deducted @ 2% in case of technical services (not being a professional service), royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films.

13. If payment is made in respect of any award or agreement which is exempted from levy of income-tax under section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013), no tax will be deducted at source under section 194LA of the IT Act.

14. In respect of amount borrowed in foreign currency from a source outside India:

under a loan agreement executed after 1 July 2012 but before 1 July 2023; or
by way of issue of any long term bond (including long term infrastructure bond) issued on or after 1 October 2014 but before 1 July 2023; or
by way of issue of long term infrastructure bond after 1 July 2012 but before 1 October 2014; or
by way of RDB issued outside India before 1 July 2023

TDS @ 5% is applicable except as mentioned below

TDS shall be @ 4% on the interest payable to a non-resident, in respect of monies borrowed in foreign currency from a source outside India, by way of issue of any long term bond or RDB on or after 1 April 2020 but before 1 July 2023 and which is listed only on a recognized stock exchange located in any IFSC. The said rate shall be 9% where issue of long term bond or RDB is on or after 1 July 2023.

15. Interest payable on or after 1 June 2013 but before 1 July 2023 in respect of investment made by FII or QFI in RDB of an Indian Company or Government Security. The aforesaid investment also includes interest payable on municipal debt security on or after 1 April 2020 but before 1 July 2023.

16. For the purpose of claiming DTAA benefit, the non-resident payee should furnish a valid TRC from foreign tax authority and electronically filed declaration in Form 10F. Form 10F is not required to be furnished if all the particulars stated therein are provided in the TRC itself. Further, if the payee obtains a lower/nil deduction certificate from the income tax authority, tax shall be required to be deducted based on such certificate. Application for lower/nil deduction certificate shall have to be made in electronic form on TRACES website. The relief under the DTAA is subject to MLI provisions as applicable.

17. In case of Non-residents referred in section 194LBA of the IT Act, tax shall be deducted @ 5% on interest income and @ 10% on dividend income whereas on other income, TDS shall be as per the rates in force or rate specified in the relevant DTAAs, whichever is beneficial. If the special purpose vehicle i.e. business trust has not exercised option under section 115BAA (new taxation regime), TDS is not applicable on dividend income.

18. A payer shall not be required to deduct TDS on ‘GST’ component wherever, in terms of the agreement between the payer and payee, the GST component comprised in the amount payable to a resident payee is indicated separately.

19. Income arising to non-resident or a foreign company, by way of royalty from, or fees for technical services rendered in or outside India to, NTRO will be exempt from income tax. Accordingly, NTRO will not be required to deduct tax at source on such payments.

20. TDS shall be levied on the income comprised in the sum payable by way of redemption of a life insurance policy including the sum allocated by way of bonus on such life insurance policy, excluding the amount exempted under section 10(10D) of the IT Act.

21. Under the explanation to section 194-IA of the IT Act, the term ‘consideration for immovable property’ shall include all charges of the nature of club membership fee, car parking fee, electricity and water facility fees, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable property. Further, aggregate of amount payable by all transferee(s) to all transferor(s) in respect of an immovable property to be considered as consideration while comparing with threshold limit of Rs. 50,00,000 to determine TDS liability under section 194-IA of the IT Act

22. Payment made by an individual and HUF to a resident on account of contractual work or professional fees, who are not required to deduct tax at source under section 194C, 194H and 194J of the IT Act shall be required to deduct tax at source on the aggregate sum exceeding the threshold limit. Such individual and HUF shall be able to deposit the TDS using PAN and shall not be required to obtain TAN.

23. A banking company, a co-operative society engaged in carrying on the business of banking or a post office is responsible for deducting tax at source @ 2% at the time of making payment of such sum in cash to any person from an account maintained by the recipient with it. With effect from 1 July 2020, in case of a recipient who has not filed return of income for all of the 3 assessment years relevant to the 3 previous years, for which the time limit of file return of income under section 139(1) has expired, immediately preceding the previous year in which the payment of the sum is made to him, tax is to be deducted @ 2% for payment exceeding Rs. 20,00,000 but not exceeding Rs. 1,00,00,000 and @ 5% for payment exceeding Rs. 1,00,00,000 / Rs. 3,00,00,000 (for co-operative society). Further, no tax shall be deducted on cash payments made to the Government, banking company, cooperative society engaged in carrying on the business of banking, post office, banking correspondents and white label ATM operators.

24. Section 194 shall not be applicable on dividend credited or paid to business trust by a special purpose vehicle. Notably, TDS @ 10% under section 194 of the IT Act shall be levied on any payment by company on buyback of shares in accordance with the provisions of section 68 of the Companies Act, 2013 w.e.f. 1 October 2024.

25. The buyer of goods would be liable to deduct TDS @ 0.1% at the time of credit or payment, whichever is earlier, from the resident seller, where the value or aggregate of such value in a previous year in excess of Rs. 50,00,000. Only those buyers whose total sales, gross receipts or turnover from its business exceeds Rs. 10,00,00,000 during the FY immediately preceding the FY, shall be liable to deduct tax at source.

26. Section 194R, wherein the person responsible for providing to a resident, any benefit or perquisite, whether convertible into money or not, whether in cash or in kind or partly in cash and partly in kind, arising from carrying out of a business or profession by such resident, shall before providing such benefit or perquisite, as the case may be, to such resident, ensure that tax has been deducted in respect of such benefit or perquisite @ 10% of the value or aggregate of value of such benefit or perquisite. For the purpose of this section, the expression ‘person responsible for providing’ means a person providing such benefit or perquisite or in case of a company, the company itself including the principal officer thereof.

27. Tax is required to be deducted @ 1% on transfer of virtual digital asset to a resident for amount exceeding Rs.10,000. In case payer is a specified person, the threshold limit is Rs.50,000 and is not required to obtain TAN. In case provision of both sections 194S and 194-O of the IT Act are applicable then the tax shall be deductible under section 194S.

‘Specified Person’ means a person being an individual or HUF whose total sales, gross receipts or turnover does not exceed Rs.1,00,00,000 in case of business and Rs.50,00,000 in case of profession during the financial year immediately preceding the financial year or a person being an individual or HUF not having any income under the head ‘Profits and gains of business and profession’.

28. The definition of ‘Online game’ as per section 115BBJ of the IT Act means a game that is offered on the internet and is accessible by a user through a computer resource including any telecommunication device. TDS shall be deducted on the net winnings earned from online games during the financial year in the user account, computed in the manner as may be prescribed, at the end of the financial year. In case of withdrawal during the financial year, TDS shall be deducted at the time of such withdrawal on the net winnings comprised in such withdrawal.

29. Lower Collection Certificate can be obtained by the collectee for collection under sections 206C(1) and 206C(1C) of the IT Act. If Lower Collection Certificate received, rates to be taken as per Lower Collection Certificate after considering the threshold amount and the period prescribed in Lower Collection Certificate.

Section 206CC of the IT Act, in a case where payer is not able to furnish PAN to the payee, tax shall be collected at higher of the following rates:

(i) twice the rate specified in the relevant provision of the IT Act; or
(ii) the rate of 5%, as the case may be.

Section 206CCA of the IT Act providing collection of tax at higher rate when the collectee specified therein is a non-filer of income-tax return is proposed to be omitted with effect from 1 April 2025.

30. Explanation is proposed to be inserted after first proviso to Section 206C(1) of the IT Act to clarify that “forest produce” shall have the same meaning as defined in any State Act for the time being in force, or in the Indian Forest Act, 1927.

31. TCS on sale of specified goods under section 206C(1H) of the IT Act is proposed to be removed with effect from 1 April 2025.

POPULAR SEARCHES

Insights

Insights

TDS Rate Chart for FY 2024-25