All TDS Sections & their percentage of tax
Section 192: Payment of
salary
|
Normal Slab Rate
|
Section 193: Interest on
securities. a) any debentures or securities for money issued by or on behalf
of any local authority or a corporation established by a Central, State or
Provincial Act; b) any debentures issued by a company where such debentures
are listed on a recognized stock exchange in accordance with the Securities
Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;
c) any security of the Central or State Government; d) interest on any other
security
|
10
|
Section 194: Dividend
other than the dividend as referred to in Section 115-O
|
10
|
Section 194A: Income by
way of interest other than “Interest on securities”
w.e.f 1st April 2018, interest up to Rs. 50,000
earned by senior citizens on:
– deposit with banks – deposit with post offices – fixed deposits schemes – recurring deposit schemes will be exempt from TDS
w.e.f 1st April 2019, TDS on interest income from
post offices and bank deposits have increased up to Rs. 40,000 from the
present limit of Rs. 10,000.
|
10
|
Section 194B: Income by
way of winnings from lotteries, crossword puzzles, card games and other games
of any sort
|
30
|
Section 194BB: Income by
way of winnings from horse races
|
30
|
Section 194C: Payment to
contractor/sub-contractors.
a) HUF/Individuals
b) Others
|
1
2
|
Section 194D: Insurance
commission
|
5
( w.e.f 01.06.2016) (10% from 01.04.2015 to
31.05.2016
|
Section 194DA: Payment
in respect of a life insurance policy
|
1
( w.e.f 01.06.2016)
(2% from 01.04.2015 to 31.05.2016)
|
Section 194EE: Payment
in respect of deposit under National Savings scheme
|
10
(w.e.f 01.06.2016)
(20% from 01.04.2015 to 31.05.2016)
|
Section 194F: Payment on
account of repurchase of a unit by Mutual Fund or Unit Trust of India
|
20
|
Section 194G: Commission,
etc., on the sale of lottery tickets
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
Section 194H: Commission
or brokerage
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
Section 194-I: Rent on
a) Plant & Machinery
b) Land or building or furniture or fitting
W.e.f 1st April 2019, TDS limit for
deduction of tax on rent is increased to Rs. 2,40,000 p.a from Rs.1,80,000
p.a.
|
(a) 2
(b) 10
|
Section 194-IA: Payment
on transfer of certain immovable property other than agricultural land
Section
194 – IB: Rent payable by an individual or HUF not covered u/s.
194I (w.e.f from 01.06.2017)
|
1
5
(w.e.f from 01.06.2017)
(If payment of Rent exceeds Rs. 50,000/- per
month. )
|
Section 194J: Any sum
paid by way of: a. Fee for professional services b) Fee for
technical services. c. Royalty d. Remuneration/fee/commission to
a director ore) For not carrying out any activity in relation to any
business. f) For not sharing any know-how, patent, copyright etc.
|
10
|
Section 194LA: Payment of
compensation on acquisition of certain immovable property
|
10
|
Section 194LBA: Certain
income distributed by a business trust to its unit holder
|
10
|
Any Other Income
|
10
|
TDS Rates Applicable for
Non-Resident of India (NRIs)
Section 192: Payment of
Salary
|
Normal Slab Rate
|
Section 194B: Income by
way of winnings from lotteries, crossword puzzles, card games and other games
of any sort
|
30
|
Section 194BB: Income by
way of winnings from horse races
|
30
|
Section 194E: Payment to
non-resident sportsmen/sports association
|
20
|
Section 194EE: Payment
in respect of deposits under National Savings Scheme
|
10
|
Section 194F: Payment on
account of repurchase of unit by Mutual Fund or Unit Trust of India
|
20
|
Section 194G: Commission,
etc., on sale of lottery tickets
|
5
|
Section 194LB: Payment
of interest on infrastructure debt fund
|
5
|
Section 194LBA: Certain
income distributed by a business trust to its unit holder
|
5
|
Section 194LC: Payment
of interest by an Indian Company or a business trust in respect of money
borrowed in foreign currency under a loan agreement or by way of issue of
long-term bonds (including long-term infrastructure bond)
|
5
|
Section 194LD: Payment
of interest on rupee denominated bond of an Indian Company or Government
securities to a Foreign Institutional Investor or a Qualified Foreign
Investor
|
5
|
Section 195: Payment of any other sum to a
Non-resident
|
|
a) Income in respect of investment made by a Non-resident
Indian Citizen
|
20
|
b) Income by way of long-term capital gains referred to in Section 115E in
case of a Non-resident Indian Citizen
|
10
|
c) Income by way of long-term capital gains referred to in
sub-clause (iii) of clause (c) of sub-section (1) of Section 193
|
10
|
d) Income by way of short-term capital gains referred to
in Section 111A
|
15
|
e) Any other income by way of long-term capital gains [not
being long-term capital gains referred to in clauses (33), (36) and (38) of Section 10]
|
20
|
f) Income by way of interest payable by Government or an
Indian concern on money borrowed or debt incurred by Government or the Indian
concern in foreign currency (not being income by way of interest referred to
in Section 194LB or Section 194LC
|
20
|
g) Income by way of royalty payable by Government or an
Indian concern in pursuance of an agreement made by it with the Government or
the Indian concern where such royalty is in consideration for the transfer of
all or any rights (including the granting of a licence) in respect of
copyright in any book on a subject referred to in the first proviso to
sub-section (1A) of Section 115A of the
Income-tax Act, to the Indian concern, or in respect of any computer software
referred to in the second proviso to sub-section (1A) of Section 115A of
the Income-tax Act, to a person resident in India
|
10
|
h) Income by way of royalty [not being royalty of the
nature referred to in sub-item (b)(i)(F)] payable by Government or an Indian
concern in pursuance of an agreement made by it with the Government or the
Indian concern and where such agreement is with an Indian concern, the
agreement is approved by the Central Government or where it relates to a
matter included in the industrial policy, for the time being in force, of the
Government of India, the agreement is in accordance with that policy
|
10
|
i) Income by way of fees for technical services payable by
Government or an Indian concern in pursuance of an agreement made by it with
the Government or the Indian concern and where such agreement is with an
Indian concern, the agreement is approved by the Central Government or where
it relates to a matter included in the industrial policy, for the time being
in force, of the Government of India, the agreement is in accordance with
that policy
|
10
|
j) Any other income
|
30
|
Section 196B: Income
from units (including long-term capital gain on transfer of such units) to an
offshore fund
|
10
|
Section 196C: Income
from foreign currency bonds or GDR of an Indian company (including long-term
capital gain on transfer of such bonds or GDR)
|
10
|
Section 196D: Income of
Foreign Institutional Investors from securities (not being a dividend or
capital gain arising from such securities)
|
20
|
TDS Rates Applicable for a
Domestic Company
Section 193: Interest on
securities
a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; c) any security of the Central or State Government; d) interest on any other security |
10
|
Section 194: Dividend
|
10
|
Section 194A: Income by
way of interest other than “Interest on securities”
|
10
|
Section 194B: Income by
way of winnings from lotteries, crossword puzzles, card games and other games
of any sort
|
30
|
Section 194BB: Income by
way of winnings from horse races
|
30
|
Section 194C: Payment to
contractor/sub-contractor
a) HUF/Individuals b) Others |
1
2 |
Section 194D: Insurance
commission
|
10
|
Section 194DA: Payment
in respect of the life insurance policy
|
1
( w.e.f 01.06.2016)
(2% from 01.04.2015 to 31.05.2016)
|
Section 194EE: Payment
in respect of deposit under National Savings scheme
|
10
(w.e.f 01.06.2016)
(20% from 01.04.2015 to 31.05.2016)
|
Section 194F: Payment on
account of repurchase of unit by Mutual Fund or Unit Trust of India
|
20
|
Section 194G: Commission,
etc., on sale of lottery tickets
|
10
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
Section 194H: Commission
or brokerage
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
Section 194-I: Rent
a) Plant & Machinery b) Land or building or furniture or fitting |
2
10 |
Section 194-IA: Payment
on transfer of certain immovable property other than agricultural land
|
1
|
Section 194J: Any sum
paid by way of
a) Fee for professional services, b) Fee for technical services c) Royalty, d) Remuneration/fee/commission to a director or e) For not carrying out any activity in relation to any business f) For not sharing any know-how, patent, copyright etc. |
10
|
Section 194LA: Payment
of Compensation on the acquisition of certain immovable property
|
10
|
Section 194LBA: Certain
income distributed by a business trust to its unit holder
|
10
|
Any Other Income
|
10
|
TDS Rates Applicable for a
company other than Domestic Company
Section 194B: Income by
way of winnings from lotteries, crossword puzzles, card games and other games
of any sort
|
30
|
Section 194BB: Income by
way of winnings from horse races
|
30
|
Section 194E: Payment to
the non-resident sports association
|
20
|
Section 194G: Commission,
etc., on the sale of lottery tickets
|
5
|
Section 194LB: Payment
of interest on infrastructure debt fund
|
5
|
Section 194LBA: Certain
income distributed by a business trust to its unit holder
|
5
|
Section 194LC: Payment
of interest by an Indian Company or business trust in respect of money
borrowed in foreign currency under a loan agreement or by way of issue of
long-term bonds (including long-term infrastructure bond)
|
5
|
Section 194LD: Payment
of interest on rupee denominated bond of an Indian Company or Government
securities to a Foreign Institutional Investor or a Qualified Foreign
Investor
|
5
|
Section 195: Payment of any other suma)
Income by way of long-term capital gains referred to in sub-clause (iii) of
clause (c) of sub-section (1) of Section 112
|
10
|
b) Income by way of
short-term capital gains referred to in Section 111A
|
15
|
c) Any other income by way of
long-term capital gains [not being long-term capital gains referred to in
clauses (33), (36) and (38) of Section 10]
|
20
|
d) Income by way of interest
payable by Government or an Indian concern on money borrowed or debt incurred
by Government or the Indian concern in foreign currency (not being income by
way of interest referred to in Section 194LB or Section 194LC)
|
20
|
e) Income by way of royalty
payable by Government or an Indian concern in pursuance of an agreement made
by it with the Government or the Indian concern and where such royalty is in
consideration for the transfer of all or any rights (including the granting
of a license) in respect of a copyright in any book on a subject referred to
in the first proviso to sub-section (1A) of Section 115A of the Income Tax
Act, to the Indian concern or in respect of any computer software referred to
in the second proviso to sub-section (1A) of Section 115A of the Income Tax
Act, to a person resident in India
|
10
|
f) Income by way of royalty
[not being royalty of the nature referred to in sub-item (b)(iv)] payable by
Government or an Indian concern in pursuance of an agreement made by it with
the Government or the Indian concern and where such agreement is with an
Indian concern, the agreement is approved by the Central Government or where
it relates to a matter included in the industrial policy, for the time being
in force, of the Government of India, the agreement is in accordance with
that policy—
|
10
|
A. where the agreement is
made after the 31st day of March 1961 but before the 1st day of April 1976.
where the agreement is made after the 31st day of
March 1976
|
50
10
|
g) Income by way of fees for technical services payable by
Government or an Indian concern in pursuance of an agreement made by it with
the Government or the Indian concern and where such agreement is with an
Indian concern, the agreement is approved by the Central Government or where
it relates to a matter included in the industrial policy, for the time being
in force, of the Government of India, the agreement is in accordance with
that policy—
|
|
A. where the agreement is made after the 29th day of
February 1964 but before the 1st day of April, 1976B.
where the agreement is made after the 31st day of
March, 1976
Any other income
|
50
10
40
|
Section 196B: Income
from units (including long-term capital gain on transfer of such units) to an
offshore fund
|
10
|
Section 196C: Income
from foreign currency bonds or GDR of an Indian company (including long-term
capital gain on transfer of such bonds or GDR)
|
10
|
Section 196D: Income of
foreign Institutional Investors from securities (not being dividend or
capital gain arising from such securities)
|
20
|
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