Rates of TDS


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 –
194IA  Transfer of certain immovable property other than agriculture land 50 Lakh 1 1
194J  Professional Fees / Technical Fees / etc. 30000 10 10
194J  Payment to Call Centre Operator (wef 01.06.2017) 30000 2 2
194LA Compensation on transfer of certain immovable property other than agricultural land 2.50 Lakh  10 10
194LA  Immovable Property (TDS exempted under RFCTLARR Act (wef 01.04.2017) – – –
194LB Income by way of interest from infrastructure debt fund (non- resident) – 5 5
194LC  Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012) – 5 5
194LD  Interest on certain bonds and Govt. Securities (from 01-06-2013) – 5 5