TDS Rates F.Y. 2016-17 (A.Y. 17-18)

	Section 192 - Salaries
→	Individual / HUF - Average rates as applicable
→	If No / Invalid PAN - 30 %
	Section 192A - Payment of accumulated balance due to an employee.(applicable from 01.06.2015)
→	Threshold (Rs.) - 30000
→	Individual / HUF
	1-April-2016 to 31-May-2016 - 10 %
	1-Jun-2016 to 31-Mar-2017 - 10 %
→	If No / Invalid PAN - 30 %
	Section 193 - Interest on securities
→	Threshold (Rs.) - 10000
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194 - Dividends
→	Threshold (Rs.) - 2500
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194A - Interest other than interest on securities - Others
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194A - Banks
→	Threshold (Rs.) - 10000
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194B - Winning from Lotteries
→	Threshold (Rs.) - 10000
→	Company / Firm / Co-operative Society / Local Authority - 30 %
→	Individual / HUF - 30 %
→	If No / Invalid PAN - 30 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194BB - Winnings from Horse Race
→	Threshold (Rs.)
	1-April-2016 to 31-May-2016 - 5000
	1-Jun-2016 to 31-Mar-2017 - 10000
→	Company / Firm / Co-operative Society / Local Authority - 30 %
→	Individual / HUF - 30 %
→	If No / Invalid PAN - 30 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194 C - Payment to Contractors
→	Threshold (Rs.)
	1-April-2016 to 31-May-2016 - 75000
	1-April-2016 to 31-Mar-2017 - 100000
→	Company / Firm / Co-operative Society / Local Authority - 2 %
→	Individual / HUF - 1 %
→	If No / Invalid PAN - 20 %
	Contract - Transporter who has provided valid PAN - No Tds
	If No / Invalid PAN - 20 %
	Section 194D - Insurance Commission
→	Threshold (Rs.)
	1-April-2016 to 31-May-2016 - 20000
	1-June-2016 to 31-Mar-2017 - 15000
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 5 %
→	If No / Invalid PAN - 20 %
	Section 194DA Payment in respect of life insurance policy(applicable from 01.10.2014)
→	Threshold (Rs.) - 100000
→	Company / Firm / Co-operative Society / Local Authority
	1-April-2016 to 31-May-2016 - 2 %
	1-June-2016 to 31-Mar-2017 - 1 %
→	Individual / HUF
	1-April-2016 to 31-May-2016 - 2 %
	1-June-2016 to 31-Mar-2017 - 1 %
→	If No / Invalid PAN - 20 %
	Section 194E - Payment to Non-Resident Sportsmen or Sports Association
→	Company / Firm / Co-operative Society / Local Authority - 20 %
→	Individual / HUF - 20 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 12 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
	Section 194EE - Payments out of deposits under NSS
→	Threshold (Rs.) - 2500
→	Company / Firm / Co-operative Society / Local Authority
	1-April-2016 to 31-May-2016 - 20%
	1-Jun-2016 to 31-Mar-2017 - 10 %
→	Individual / HUF
	1-April-2016 to 31-May-2016 - 20 %
	1-Jun-2016 to 31-Mar-2017 - 10 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194F - Repurchase Units by MFs
→	Threshold (Rs.) - 0
→	Company / Firm / Co-operative Society / Local Authority - 20 %
→	Individual / HUF - 20 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194G - Commission - Lottery
→	Threshold (Rs.)
	1-April-2016 to 31-May-2016 - 1000
	1-Jun-2016 to 31-Mar-2017 - 15000
→	Company / Firm / Co-operative Society / Local Authority
	1-April-2016 to 31-May-2016 - 10 %
	1-Jun-2016 to 31-Mar-2017 - 5 %
→	Individual / HUF
	1-April-2016 to 31-May-2016 - 10 %
	1-Jun-2016 to 31-Mar-2017 - 5 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194H - Commission / Brokerage
→	Threshold (Rs.)
	1-April-2016 to 31-May-2016 - 5000
	1-Jun-2016 to 31-Mar-2017 - 15000
→	Company / Firm / Co-operative Society / Local Authority
	1-April-2016 to 31-May-2016 - 10 %
	1-Jun-2016 to 31-Mar-2017 - 5 %
→	Individual / HUF
	1-April-2016 to 31-May-2016 - 10 %
	1-Jun-2016 to 31-Mar-2017 - 5 %
→	If No / Invalid PAN - 20 %
	Section 194I - Rent - Land and Building / furniture / fittings
→	Threshold (Rs.) - 180000
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194I - Rent - Plant / Machinery / equipment
→	Threshold (Rs.) - 180000
→	Company / Firm / Co-operative Society / Local Authority - 2 %
→	Individual / HUF - 2 %
→	If No / Invalid PAN - 20 %
	Section 194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013)
→	Threshold (Rs.) - 5000000
→	Company / Firm / Co-operative Society / Local Authority - 1 %
→	Individual / HUF - 1 %
→	If No / Invalid PAN - 20 %
	Section 194J - Professional Fees
→	Threshold (Rs.) - 30000
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194LA - Immovable Property
→	Threshold (Rs.)
	200000 (1-April-2016 to 31-May-2016)
	250000 (1-June-2016 to 31-Mar-2017)
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194LB - Income by way of interest from infrastructure debt fund (non-resident)
→	Company / Firm / Co-operative Society / Local Authority - 5 %
→	Individual / HUF - 5 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194LBA - Certain income from units of a business trust(applicable from 01.10.2014)
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
	Section 194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014)
→	Company / Firm / Co-operative Society / Local Authority - 5 %
→	Individual / HUF - 5 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015)
→	Company / Firm / Co-operative Society / Local Authority
	For Residents - 10 %
	For Non Residents (1-April-2016 to 31-May-2016) - 10 %
	For Non Residents (1-Jun-2016 to 31-Mar-2017) - 40 %
→	Individual / HUF
	For Residents - 10%
	For Non Residents ( 1-April-2016 to 31-May-2016) - 10 %
	For NonResidents (1-Jun-2016 to 31-Mar-2017) - 30 %
→	If No / Invalid PAN - 20/30/40 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194LBC - Income in respect of investment in securitisation trust.
→	Company / Firm / Co-operative Society / Local Authority
	For Residents - 30 %
	For Non Residents - 40 %
→	Individual / HUF
	For Residents - 25 %
	For Non Residents - 30 %
→	If No / Invalid PAN - 25/30/40 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 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)
→	Company / Firm / Co-operative Society / Local Authority - 5 %
→	Individual / HUF - 5 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 194LD - Interest on certain bonds and govt. Securities(from 01-06-2013)
→	Company / Firm / Co-operative Society / Local Authority - 5 %
→	Individual / HUF - 5 %
→	If No / Invalid PAN - 20 %
	Section 195 - Other Sums
→	Company / Firm / Co-operative Society / Local Authority - Average rates as applicable
→	If No / Invalid PAN - 30 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 196A-Foreign comp unit holder of MF
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 20 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 196B - Income from units
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)
→	Company / Firm / Co-operative Society / Local Authority - 10 %
→	Individual / HUF - 10 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %
	Section 196D - Income of FIIs from securities
→	Company / Firm / Co-operative Society / Local Authority - 20 %
→	Individual / HUF - 20 %
→	If No / Invalid PAN - 20 %
→	Non Residents other than company (if income exceeds Rs.1 Crore) - 15 %
→	Non Resident companies if income is between Rs.1 Crore and 10 Crore - 2 %
→	Non Resident companies if income is greater than Rs.10 Crore - 5 %
→	Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore) - 12 %