|
Section |
For
Payment of |
Threshold limit |
TDS Rate % |
|
Salary
Income |
Rs 2,50,000 |
Slab rates |
|
|
192 A |
EPF
– Premature withdrawal |
Rs 50,000 |
10% |
|
193 |
Interest
on Govt Securities |
Rs. 10,000 |
10% |
|
194 |
Rs 5,000 |
10% |
|
|
194 A |
Interest
by banks / post office other than on securities |
Rs. 40,000 |
10% |
|
(Rs 50,000 for Senior Citzens) |
|||
|
194 A |
Interest
by others other than on securities |
Rs. 5,000 |
10% |
|
194 B |
Winnings
from Lotteries / Puzzle / Game |
Rs. 10,000 |
30% |
|
194 BB |
Winnings
from Horse Race |
Rs. 10,000 |
30% |
|
194C |
Rs 30,000 (Single Transaction) Rs 1,00,000 (Aggregate of Transactions) |
1% (Individuals/HUF) |
|
|
2% (Others) |
|||
|
194 D |
Payment
of Insurance Commission |
Rs. 15,000 |
5% (10% in case of domestic companies) |
|
194DA |
Rs 1,00,000 |
5% |
|
|
194E |
Payment
to non-resident sportsmen/sports association |
Rs 0 |
20% + Cess |
|
194 G |
Commission
on Sale of Lottery tickets |
Rs 15,000 |
5% |
|
194 H |
Rs 15,000 |
5% |
|
|
194 I |
Rent
of Land, Building or Furniture |
Rs. 2,40,000 |
10% |
|
194 I |
Rs. 2,40,000 |
2% |
|
|
194 IA |
Transfer
of Immovable Property , other than Agricultural land |
Rs. 50 lakh |
1% |
|
194 IB |
Other
Rent |
Rs 50,000 (per month) |
5% |
|
194IC |
Payment
of monetary consideration under Joint Development Agreements |
Rs 0 |
10% |
|
194J |
Fees
for professional or technical services |
Rs 30,000 (Rs 0 in case of Directors) |
2% (Technical services or call centers), 10% (Professional
services) |
|
194K |
Income
in respect of units (UTI/MF) |
Rs 5,000 |
10% |
|
194LA |
Payment
of compensation on acquisition of certain immovable property |
Rs 2,50,000 |
10% |
|
194 LB |
Interest
from Infrastructure Bond to NRI |
NA |
10% |
|
194 LD |
Interest
on Rupee denominated bond, municipal debt security and govt. Securities |
NA |
5% |
|
Contract,
commission, brokerage or professional fee (other than 194C, 194H or 194J) |
50 Lakh |
5% |
|
|
194N |
Rs 1cr |
2% |
|
|
194N |
Cash
withdrawal from bank and ITR not filed |
Rs 20 Lakh |
2% |
|
194N |
Cash
withdrawal from bank and ITR not filed |
Rs 1cr |
5% |
|
194O |
E-commerce
sale |
Rs 5 lakh |
1% |
|
194P |
TDS
on Senior Citizen above 75 Years (No ITR filing cases) |
Rs 3 lakh |
Slab Rates |
|
Purchase
of goods |
Rs 50 lakh |
0.10% |
|
|
194R |
Benefits
or perquisites arising from business or profession |
Rs 20,000 |
10% |
|
194S |
TDS
on payment for Virtual Digital Assets or crypto currency (w.e.f. 01.07.2022) |
– |
1% |
|
206AA |
TDS
rate in case of Non availability of |
– |
Higher of – |
|
PAN |
As per act |
||
|
|
Twice the rate or rate in force |
||
|
|
20%d |
||
|
206AB |
TDS
on non-filers of ITR at higher rates |
– |
Higher of |
|
– 5% |
|||
|
– Twice the rate or rate in force |
