Methodology. TDS thresholds per FY 2026-27 (retained from Budget 2025 + 2026 updates): Interest from banks ₹50K (seniors ₹1L), non-senior interest from others ₹40K. Rent on property ₹6L/year (194I), individual rent ₹50K/month (194IB). Professional fees ₹50K/year. Contractor ₹30K/transaction or ₹1L/year. Commission ₹15K. Dividend ₹10K. If recipient has no PAN: 20% higher rate (whichever is higher of normal TDS rate or 20%) under Section 206AA. TDS deducted must be deposited by 7th of next month (30 April for March). File Form 26Q/24Q quarterly.