TDS
TDS
| TDS RATE CHART FY 2016-17 AY 2017-18 | |||
| Nature of Payment Made To | Indivi/ HUF | Other | |
| Section – Description | Cut off (Rs.) |
Rate (%) | |
| 192 – Salaries | – | Avg rates | NA |
| 192A-Premature withdrawal from EPF | 30000(50000) | 10 | NA |
| 193 – Interest on securities | 10000 | 10 | |
| 194 – Dividends | 2500 | 10 | |
| 194A – Interest Banks | 10000 | 10 | |
| 194A – Interest other | 5000 | 10 | |
| 194B – Winning from Lotteries | 10000 | 30 | |
| 194BB – Winnings from Horse Race | 5000 (10000) | 30 | |
| 194C- Contractor – Single Transaction | 30000 | 1 | 2 |
| 194C- Contractor-During the F.Y. | 75000/ 1 Lakh | 1 | 2 |
| 194C- Transporter (44AE) declaration with PAN | – | – | – |
| 194D – Insurance Commission | 20000(15000) | 10 (5%) | |
| 194DA Life insurance Policy | 100000 | 2 (1%) | NA |
| 194E -Non-Resident Sportsmen or Sports Association | – | 20 | |
| 194EE – NSS | 2500 | 20 (10%) | NA |
| 194F – Repurchase Units by MFs | – | 20 | |
| 194G – Commission – Lottery | 1000(15000) | 10 (5%) | |
| 194H – Commission / Brokerage | 5000 (15000) | 10 (5%) | |
| 194I – Rent Land and Building – F&F | 180000 | 10 | |
| 194I Rent Plant/Machinery/equipment | 2 | ||
| 194IA -Transfer of certain immovable property other than agriculture land | 50 Lakh | 1 | |
| 194J – Professional Fees | 30000 | 10 | |
| 194LA – Immovable Property | 2Lakh (2.5 Lakh) | 10 | |
| 194LB – Income by way of interest from infrastructure debt fund (non- resident) | – | 5 | |
| 194LB – Income by way of interest from infrastructure debt fund (non- resident) | – | 5 | |
| Sec 194 LC – 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 | |
| 194LD – Interest on certain bonds and govt. Securities(from 01-06-2013) | – | 5 | |
| 196B – Income from units | – | 10 | |
| 196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) | – | 10 | |
| 196D – Income of FIIs from securities | – | 20 | |
