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    TDS Rate Charts

    Uploaded by

    kmanjali281297

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    TDS Rate Charts

    Uploaded by

    kmanjali281297
    13 views5 pages

    Original Title

    TDS rate charts

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    13 views5 pages

    TDS Rate Charts

    Uploaded by

    kmanjali281297

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    Category A- When recipient is resident

    Nature of payment

    Section 192: Payment of salary


    section 192 A: Payment of taxable accumulated balance of provident fund
    Section :193 Interest on securities
    a)Debenture/securities for money issued by or on behalf of any local authority/corporation
    b) Listed debenture of aq company
    c)Any security of the comanpy or state Government
    d)Interest on any other security
    Section 194:Income by way of dividend
    Section 194 A: interest other than interset on securities
    Section 194 B: Winning from Lottery Or ccrosswoed puzzle, card games and other games of any sort
    Section 194BA: Winning from online games
    Section 194BB:Wining from online horse race
    Section 194 C: Payment or credit to a resident contractor/sub-contractor-
    payment /credit to an indiviual or a Hindu undivided family
    Payment /credit to any person other than an individual or a Hindu undivided family
    Section 194 D:Insurance Commission-
    If recipient is a resident 9other than a company)
    If recipient is a domestic company
    Section 194 DA-Payment in respect of life insurance policy
    Payment in respect of life insurance policy [when exemption is not available under section (10D)
    Section 194 EE- Payment in respect of deposite under National Savings scheme, 1987
    Section 194F- Payment on account of repurchase of units of MF or UTI
    Section 194 G- Commission on sale of lottery tickets
    Section 194 H-Commisssion of brokerage
    Section 194-I-Rent-
    Rent of Plant and Machinery
    Rent of land or building or furniture or fitting
    Section 194 IA- Payment /credit of consideration to a resident transferor for transfer of any immovable
    property (other than rular agriculture land)
    Section 194 IB- Payment /credit of rent by an individual /HUF (if his total sales, turnover or gross receipts
    does not exceed Rs.1 crore in the case of business or Rs. 50 lakh in the case of profession in the preceding
    financial year
    Section 194 IC: Payment of consideration (not being in kind) under joint development agreement to a
    resident individual /HUF(who tranfers land/ building)
    Section 194 j: Professional fees, technical fees, royalthy or remuneration to a director-fees for professional
    service (if payee is engaged only in the business of operation of call centre,TDS rate is 2%

    Section 194 K - Any income in respect of units of mutual fund /units from administrator of the specified
    undertaking /Units from specified company
    Section 194 LA- Payment of compensastion on acquisition of certain immovable property
    Section LBA (1)- Payment of the nature referred to in section 10(23FC) or section 10 (23FCA)by business
    trust to resident unitholders
    Section lBB - payment in respect of units of investement fund specified in section 115UB
    Section LBC (1)- Payment in respect of an investment in a securitisation trust specified in clause (d) of the
    Explanation occuring after section 115TCA- if recepient is an individual or a hindu undivided family
    Section 194 M: Payment /credit to a resident contractor or resident professional or payment /credit by
    way of commision /brokage
    Section 194N- Payment from one or more account to an accountholder in cash by Bank / Co.operative
    bank/post office
    Section 194-O- Payment of certain sums (ie. Sales of goods/provison of service)by e-commerce operator to
    e-commerce participants-if e commerce participants is an individual /HUF, if e coomerce participants is a
    person other than individual HUF
    Section P: Tax deduction in the case of specified senior citizen
    Section 206Q- Payment /Credit (exceeding Rs. 50 lakh in the financial year)of certain sum of purchase of goods
    Section 194R- Benefits/perquisite in respect of business or profession

    Section S: Payment /credit of consideration for transfer of virtual digital assests- if consideration is paid
    /payble by a specified person
    Rate of TDS in %

    According to Prevailing Slab rate


    10

    10
    10

    10
    10
    30
    30
    30 A

    1
    2

    5
    10

    5
    10
    20
    5
    5

    2
    10

    10

    10

    10
    10

    10
    10
    25
    10

    8
    1

    1
    _20
    0.1
    10

    1
    A

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