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Section 194 TDS on dividend — 10% rate, Rs 10,000 threshold guide

Section 194 TDS on Dividend (2026): 10% Rate, Rs 10,000 Threshold & Section 393 Explained

12/11/2026 by Rohan Mehta

Section 194 deducts 10% TDS on dividends above Rs 10,000 a year from one company. How the threshold works, the 20% no-PAN rate, Form 15G/15H, and claiming the credit in your ITR.

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Categories Income Tax Tags dividend tax india, dividend tds rate, form 15g 15h, section 194, Section 393, tds on dividend, tds refund dividend Leave a comment

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