Download TDS RATE FOR A.Y 2018-19 / F.Y. 2017-18 in PDF Format
TDS Rate chart applicable for Financial Year 2017-18
| S.no | Section | Nature of Income | Amout over which TDS to be deducted | Rate of TDS | |
| If PAN is available | If PAN is not available | ||||
| 1 | 192 | Salary | to be seen as per slab | Average Rate | 30% |
| 2 | 192A | Payment of accumulated balance due of Employees’ Provident Fund | if accumulated balance is more than 50000 |
10% | 30% |
| 3 | 193 | Interest on securities | 10,000 | 10% | 20% |
| 4 | 194 | Dividend other than of 115-0 | 2,500 | 10% | 20% |
| 5 | 194A | Interest other than interest on securities | |||
| – Interest received from Bank | 10,000 | 10% | 20% | ||
| – Interest received from others | 5,000 | ||||
| 6 | 194B | Income by way of winnings from lotteries puzzles | 10,000 | 30% | |
| 7 | 194BB | Income by way of winnings horse race | 10,000 | 30% | 30% |
| 8 | 194C | Payment to contractors/Subcontractor | 30000 one time | individual/HUF 1% Others 2% |
20% |
| 75000 in whole year | |||||
| 9 | 194D | Insurance Commision | 15,000 | 5% | 20% |
| 10 | 194DA | payment under Life Insurance Policy | 100,000 | 1% | 20% |
| 11 | 194E | Payment to NR Sports Person | No Limit | 20% | 20% |
| 12 | 194EE | Payment from National Savings Scheme | 2,500 | 10% | 20% |
| 13 | 194F | Payments on account of repurchase of units by Mutual Fund | No Limit | 20% | |
| 14 | 194G | Commission on sale of lottery tickets | 15,000 | 5% | 20% |
| 15 | 194H | Payment of Commision or Brokerage | 15,000 | 5% | 20% |
| 16 | 194-1 | Payment of rent | |||
| – For Land, building or furmiture. | 180,000 | 10% | 20% | ||
| – For plant and machinery or euipment | 2% | ||||
| 17 | 194 IA | Payment on transfer of certain immovable property other than agricultural land | 5,000,000 | 1% | 20% |
| 18 | 194 IB | Payment of rent by individual/HUF other than those covered under 44AB | 50000 p.m | 5% | |
| 19 | 194 iC | Payment of Consideration (not being in kind) under Joint Development Agreement | No Limit | 10% | |
| 20 | 194J | Fees for professional or technical services | |||
| – Normally in all cases | 30,000 | 10% | 20% | ||
| – person engaged only in the business of operation of call center (w.e.f 01/06/2017) | 2% | ||||
| 21 | 194K | Income in respect of Units | Omitted w.e.f 01.06.2016 | ||
| 22 | 194L | Payment of Compensation on acquisition of Capital Asset | Omitted w.e.f 01.06.2016 | ||
| 23 | 194LA | Payment of compensation on acquisition of certain immovable property | 250,000 | 10% | 20% |
| 24 | 194LB | Income by way of interest from infrastructure debt fund to a non resident or Foreign Co. | No Limit | 5% | 20% |
| 25 | 194LBA | Certain income from units of a business trust | |||
| – Payment to resident | No Limit | 10% | 20% | ||
| – Payment to Non-resident | 5% | 20% | |||
| 26 | 194LBB | Income in respect of units of investment fund | |||
| – Payment to resident | No Limit | 10% I 20% | |||
| – Payment to Non-resident | 30% | ||||
| 27 | 194LBC | Income in respect of investment in securitization trust | |||
| – Payment to individual/HUF | No Limit | 25% | |||
| – Payment to Others | 30% | ||||
| 28 | 194LC | Income by way of interest from Indian company | No Limit | 5% | |
| 29 | 194LD | Income by way of interest on certain bonds and Government securities | No Limit | 5% | |
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