TDS RATE CHART FY: 2018-19 (AY: 2019-20) |
|
Section |
Nature
of Payment |
Threshold |
Indv/
HUF |
Others |
|
|
Rs. |
TDS
Rate (%) |
192 |
Salaries |
– |
Avg |
– |
192A |
Premature
withdrawal from EPF |
50000 |
10 |
– |
193 |
Interest
on Securities |
10000 |
10 |
10 |
194 |
Dividends |
2500 |
10 |
10 |
194A |
Interest
(Banks) |
10000 |
10 |
10 |
194A |
Interest
(Others) |
5000 |
10 |
10 |
194B |
Winning
from Lotteries |
10000 |
30 |
30 |
194BB |
Winnings
from Horse Race |
10000 |
30 |
30 |
194C |
Contractor
– Single Transaction |
30000 |
1 |
2 |
194C |
Contractor-During
the F.Y. |
1
Lakh |
1 |
2 |
194C |
Transporter
(44AE) declaration with PAN |
– |
– |
– |
194D |
Insurance
Commission (15G-15H allowed) |
15000 |
5 |
10 |
194DA |
Life
insurance Policy |
1
Lakh |
1 |
1 |
194E |
Non-Resident
Sportsmen or Sports Association |
– |
20 |
20 |
194EE |
NSS |
2500 |
10 |
10 |
194F |
Repurchase
Units by MFs |
– |
20 |
20 |
194G |
Commission
– Lottery |
15000 |
5 |
5 |
194H |
Commission
/ Brokerage |
15000 |
5 |
5 |
194I |
Rent
of Land and Building – F&F |
1.80
Lakh |
10 |
10 |
194I |
Rent
of Plant / Machinery / Equipment |
1.80
Lakh |
2 |
2 |
194IB |
Rent
by Individual / HUF (wef 01.06.2017) |
50000/PM |
5 |
– |