Rationalization of tax deducted at source (TDS) rates

Union Budget 2025-26 (Full) + Finance Bill, 2025

XI. Rationalization of tax deducted at source (TDS) rates

There are various provisions of Tax Deduction at Source (TDS), with different thresholds and multiple rates. To improve ease of doing business and better compliance by taxpayers, it is proposed to rationalize certain rates of TDS and to increase threshold limit for applicability of the TDS provisions.

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Union Budget 2025-26 (Full) + Finance Bill, 2025

Dated: 1-2-2025