The TDS and TCS Rate Chart for Financial Year 2026–27 (effective 01 April 2026) provides updated tax deduction and collection rates across various categories, incorporating both old and new section references. Salary payments continue to be taxed as per applicable slabs, while premature EPF withdrawals attract 10% TDS subject to conditions. Interest, dividend, and professional payments generally carry a 10% TDS rate with specified thresholds. https://taxguru.in/income-tax/tds-tcs-rate-chart-fy-2026-27-guide-sections.html