TDS Rates
| Section | Nature of Payment | Threshold (Rs.) | Ind./HUF TDS Rate (%) | Others TDS Rate (%) |
|---|---|---|---|---|
| 192 | Salaries | Basic Exemption Limit | Slab Rates | Slab Rates |
| 192A | Premature EPF Withdrawal | 50,000 | 10% | NA |
| 193 | Interest on Securities | 10,000 | 10% | 10% |
| 194 | Payment of Dividend | 10,000 | 10% | 10% |
| 194A | Interest other than interest on securities | 1,00,000/- for senior citizen 50,000/- in case of others when payer is bank, cooperative society and post office 10,000/- in other cases | 10% | 10% |
| 194B | Winnings from Lottery & Puzzles | 10,000 | 30% | 30% |
| 194BA | Winnings from Online Games | NIL | 30% | 30% |
| 194BB | Winnings from Horse Race | 10,000 | 30% | 30% |
| 194C | Payment to Contractor | Single Transaction – 30,000 During F.Y. – 1,00,000 | 1% | 2% |
| 194D | Insurance Commission | 20,000 | 5% | 10% |
| 194DA | Life Insurance Policy | 1,00,000 | 2% | 2% |
| 194EE | National Savings Scheme (NSS) Withdrawal | 2,500 | 10% | 10% |
| 194F | Repurchase of UTI/Mutual Fund units | No Limit | 20% | 20% |
| 194G | Commission on Lottery Tickets | 20,000 | 2% | 2% |
| 194H | Commission or Brokerage | 20,000 | 2% | 2% |
| 194I(a) | Rent of Plant/Machinery/Equipment | 50,000 per month | 2% | 2% |
| 194I(b) | Rent of Land/Building/Furniture | 50,000 per month | 10% | 10% |
| 194IA | Transfer of Immovable Property (except agricultural land) | 50,00,000 | 1% | 1% |
| 194IB | Rent paid by Individuals/HUF not under Tax Audit | 50,000 per month | 2% | 2% |
| 194IC | Monetary Consideration in Joint Development Agreement | No Limit | 10% | 10% |
| 194J | Fees for Professional/Technical Services | 50,000 | 2% (for technical services, royalty) 10% (others) | 2% (for technical services, royalty) 10% (others) |
| 194K | Dividend from Mutual Funds | 10,000 | 10% | 10% |
| 194LA | Compensation on Acquisition of Immovable Property | 5,00,000 | 10% | 10% |
| 194LBC | Income in respect of investment in securitization trust | - | 10% | 10% |
| 194M | Payments by Individuals/HUF exceeding TDS limits | 50,00,000 | 5% | 5% |
| 194N | Cash Withdrawal over 1 Crore | 1 Cr (Bank) 3 Cr (Co-op) | 2% (If ITR filed) 5% (If ITR not filed for 3 years) | 2% (If ITR filed) 5% (If ITR not filed for 3 years) |
| 194O | Payment by E-Commerce Operators | 5,00,000 (for Ind./HUF) No limit for others | 0.10% | 0.10% |
| 194Q | Purchase of Goods | 50,00,000 | 0.10% (above Rs. 50 Lakh) | 0.10% (above Rs. 50 Lakh) |
| 194R | TDS on Benefits/Perquisites | 20,000 | 10% | 10% |
| 194S | TDS on Virtual Digital Assets | Specified Persons – 50,000 Others – 10,000 | 1% | 1% |
| 194T | TDS on Payment by Partnership to Partners | 20,000 | 10% | 10% |
| 206AA | TDS Rate when PAN is not available | NA | Rates specified above or 20% whichever is higher | Rates specified above or 20% whichever is higher |