TDS
Rates for Financial Year 2015-16
|
|||||
Nature
of Payment Made To Residents
|
Threshold
(Rs.)
|
Company
/ Firm / Co-operative Society / Local Authority
|
Individual
/ HUF
|
If No /
Invalid PAN
|
|
Section
- Description
|
IT Rate
(%)
|
IT Rate
(%)
|
Surcharge
Rate (%)
|
||
192 - Salaries
|
-
|
NA
|
Average
rates as applicable
|
30
|
|
192A - Payment of accumulated balance
due
|
30,000
|
-
|
10
|
30
|
|
193 - Interest on securities
|
-
|
10
|
10
|
20
|
|
194 - Dividends
|
2,500
|
10
|
10
|
20
|
|
194A - Interest other than interest
on securities - Others
|
5,000
|
10
|
10
|
20
|
|
194A - Banks
|
10,000
|
10
|
10
|
20
|
|
194B - Winning from Lotteries
|
10,000
|
30
|
30
|
30
|
|
194BB - Winnings from Horse Race
|
5,000
|
30
|
30
|
30
|
|
194 C - Payment to Contractors
|
-
|
-
|
-
|
-
|
|
Payment to Contractor - Single
Transaction
|
30,000
|
2
|
1
|
20
|
|
Payment to Contractor - Aggregate
During the F.Y.
|
75,000
|
2
|
1
|
20
|
|
Contract - Transporter who has
provided valid PAN
|
-
|
-
|
-
|
20
|
|
194D - Insurance Commission
|
20,000
|
10
|
10
|
20
|
|
194DA Payment in respect of life
insurance policy(applicable from 01.10.2014)
|
100,000
|
2
|
2
|
20
|
|
194E - Payment to Non-Resident
Sportsmen or Sports Association
|
-
|
20
|
20
|
20
|
|
194EE - Payments out of deposits
under NSS
|
2,500
|
20
|
20
|
20
|
|
194F - Repurchase Units by MFs
|
-
|
20
|
20
|
20
|
|
194G - Commission - Lottery
|
1,000
|
10
|
10
|
20
|
|
194H - Commission / Brokerage
|
5,000
|
10
|
10
|
20
|
|
194I - Rent - Land and Building /
furniture / fittings
|
180,000
|
10
|
10
|
20
|
|
194I - Rent - Plant / Machinery /
equipment
|
180,000
|
2
|
2
|
20
|
|
194IA -Transfer of certain immovable
property other than agriculture land(w.e.f 1-6-2013)
|
5,000,000
|
1
|
1
|
20
|
|
194J - Professional Fees
|
30,000
|
10
|
10
|
20
|
|
194LA - Immovable Property
|
200,000
|
10
|
10
|
20
|
|
194LB - Income by way of interest
from infrastructure debt fund (non-resident)
|
-
|
5
|
5
|
20
|
|
194LBA - Certain income from units of
a business trust(applicable from 01.10.2014)
|
-
|
10
|
10
|
20
|
|
194LBA - Certain income from units of
a business trust to non resident (applicable from 01.10.2014)
|
-
|
5
|
5
|
20
|
|
194LBB - Income in respect of units
of investment fund. (applicable from 01.06.2015)
|
-
|
10
|
10
|
20
|
|
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
|
5
|
20
|
|
194LD - Interest on certain bonds and
govt. Securities(from 01-06-2013)
|
-
|
5
|
5
|
20
|
|
195 - Other Sums
|
-
|
Average
rates as applicable
|
-
|
30
|
|
196B - Income from units
|
-
|
10
|
10
|
20
|
|
196C-Income from foreign currency
bonds or GDR (including long-term capital gains on transfer of such bonds)
(not being dividend)
|
-
|
10
|
10
|
20
|
|
196D - Income of FIIs from securities
|
-
|
20
|
20
|
20
|
|
Taken from www.tdscpc.gov.in as on 04/05/2016.
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