Changes in threshhold limits forsome tds deduction for F.Y 2025-26 Leave a Comment / Taxation 194 I ( Rent) : Earlier it was Rs 240000 in a Financial year, Now it has been increased to Rs600000 in a Financial year. 194J (Fess for professional or technical services) : Earlier it was Rs 30000, Now it has been increased to Rs 50000. 194 H- Commission or brokerage : Previously it was Rs 15000, Now it has been raised to Rs 20000. 194- Dividend, for an individual shareholder : Previously it was Rs 5000, Now it has been raised to Rs 10000.