|
Section
|
Nature of Payment
|
Threshold limit
|
TDS Rate %
|
|
192
|
Income from Salary
|
|
|
|
192A
|
EPF- Premature Withdrawal
|
Rs. 50,000
|
10% (20% if no PAN)
|
|
193
|
Interest on Securities
|
Rs. 2,500
|
10%
|
|
193
|
Interest on Debentures
|
Rs. 5,000
|
10%
|
|
194
|
Dividend other than reffered in 115-O
|
Rs. 5,000
|
10%
|
|
194-A
|
Interest (other than Securities) by banks/post offices
|
Rs. 50,000/- (For Senior Citizens) and Rs. 40,000/- (For Others)
|
10%
|
|
194-A
|
Interest (other than Securities) by others
|
Rs. 5,000
|
10%
|
|
194-B
|
Income by way of Winning from lotteries, Crossward puzzles, Games etc.
|
Rs. 10,000
|
30%
|
|
194-B
|
Income by way of Winning from online Games
|
NA
|
30%
|
|
194-BB
|
Winning from Horse Races
|
Rs. 10,000
|
30%
|
|
|
|
Rs. 30,000/- (Single Transaction) and Rs. 1,00,000/- (Aggregate of Transactions)
|
For Individual/HUF-1% & Other than Individual/HUF 2%
|
|
194-D
|
Insurance Commission
|
Rs. 15,000
|
For Individual 5% & Others 10%
|
|
194-DA
|
Payment under Life Insurance Policy (Including Bonus)
|
Rs. 1,00,000
|
5%
|
|
194E
|
Payment to Non-Resident Sports men/Sport association
|
NA
|
20%
|
|
194-EE
|
Payment in respect of deposit under National Saving Scheme
|
Rs. 2,500
|
10%
|
|
194-F
|
Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India
|
NA
|
20%
|
|
194-G
|
Commission on Sale of Lottery Tickes
|
Rs. 15,000
|
5%
|
|
194-H
|
Payment of Commission or Brokerage
|
Rs. 15,000
|
5%
|
|
194-I
|
Rent of Plant & Machinery and Equipments etc.
|
Rs. 2,40,000
|
2%
|
|
194-I
|
Rent of Land & Building or Furniture
|
Rs. 2,40,000
|
10%
|
|
|
|
Rs. 50,00,000
|
1%
|
|
|
|
Rs. 50,000 (Monthly)
|
5%
|
|
194-IC
|
Payment of monetary consideration under Joint Development Authority
|
NA
|
10%
|
|
|
|
Rs. 30,000
|
10% (on Professional Services) or 2% (on Technical Services)
|
|
194-K
|
Income in respect of units (UTI/MF)
|
NA
|
10%
|
|
194-LA
|
Payment of compensation on acquisition of certain immovable property
|
Rs. 2,50,000
|
10%
|
|
194-LB
|
Interest from Infrastructure Bond to NRI
|
NA
|
5%
|
|
194-LC
|
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
|
NA
|
4% (Long term Bond or Rupee Denominated Bond listed on RSE in IFSC) or 5% (others)
|
|
194-LD
|
Interest on Rupee denominated bond, Municipal debt security and Govt. Securities
|
NA
|
5%
|
|
|
|
Rs. 50,00,000
|
5%
|
|
|
|
where amount or aggregate of amount of cash exceeds Rs. 1 Crore or Rs. 3 Core (for Co-Operative Society)
|
2%
|
|
|
(If an Individual receiving the money has not filed the income tax return for all of the three assessment years relevant to three previous years, immediately preceding the previous year when the withdrawal is being made, and time limit for filing return u/s 139(1) has expired)
|
where amount or aggregate of amount of cash exceeds Rs 20 lakh but does not exceed Rs 1 crore
|
2%
|
|
|
(If an Individual receiving the money has not filed the income tax return for all of the three assessment years relevant to three previous years, immediately preceding the previous year when the withdrawal is being made, and time limit for filing return u/s 139(1) has expired)
|
where amount or aggregate of amount of cash exceeds Rs. 1 Crore or Rs. 3 Core (for Co-Operative Society)
|
5%
|
|
|
|
Rs. 5,00,000
|
1% (5% in case of no PAN)
|
|
|
|
Rs. 50,00,000
|
0.10%
|
|
|
|
Rs. 20,000
|
10%
|
|
|
|
Rs. 50,000 (Specified Persons) or Rs. 10,000 (others)
|
1%
|