Sponsored
Article compiles Section wise TDS Rates / TDS Rate Chart for Financial Year 2018-19 or Assessment Year 2019-20 with Nature of Payment, Threshold Limit and Percentage TDS rate applicable to Individual, HUF and to other category of Assessees.
| Section | Nature of Payment | Threshold Rs | Indv / HUF TDS Rate (%) | Others TDS Rate (%) | |
| 192 | Salaries | – | Basis on Slab | – | |
| 192A | Premature withdrawal from EPF | 50,000 | 10 | – | |
| 193 | Interest on Securities | 10,000 | 10 | 10 | |
| 194 | Dividends | 2,500 | 10 | 10 | |
| 194A | Interest (Banks) | 10,000 | 10 | 10 | |
| 194A | Interest (Others) | 5,000 | 10 | 10 | |
| 194B | Winning from Lotteries | 10,000 | 30 | 30 | |
| 194BB | Winning from Horse Race | 10,000 | 30 | 30 | |
| 194C | Contractor – Single Transaction | 30,000 | 1 | 2 | |
| 194C | Contractor – During the F.Y. | 100,000 | 1 | 2 | |
| 194C | Transporter (44AE) declaration with PAN | ||||
| 194D | Insurance Commission (15G – 15H allowed) | 15,000 | 5 | 10 | |
| 194DA | Life insurance Policy | 100,000 | 1 | 1 | |
| 194E | Non-Resident Sportsmen or Sports Association | 20 | 20 | ||
| 194EE | NSS | 2,500 | 10 | 10 | |
| 194F | Repurchase Units by MFs | 20 | 20 | ||
| 194G | Commission – Lottery | 15,000 | 5 | 5 | |
| 194H | Commission / Brokerage | 15,000 | 5 |
|
|
| 194I | Rent of Land and Building – F&F | 1,80,000 | 10 | 10 | |
| 194I | Rent of Plant / Machinery / Equipment | 1,80,000 | 2 | 2 | |
| 194IB | Rent by Individual / HUF (wef 01.06.2017) | 50000/PM | 5 | – | |
| 194IA | Transfer of certain immovable property other than agriculture land | 5,000,000 | 1 | 1 | |
| 194J | Professional Fees / Technical Fees / etc. | 30,000 | 10 | 10 | |
| 194J | Payment to Call Centre Operator | 30,000 | 2 | 2 | |
| 194LA | Compensation on transfer of certain immovable property other than agricultural land | 250,000 | 10 | 10 | |
| 194LB | Income by way of interest from from infrastructure debt fund | 5 | 5 |
Access Denied! Only Regstered Users Can Download The File "TDS Rate Chart for Financial Year 2018-19". Register Here or Login
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Sir ,
We have a ivf centre in West Bengal.Our head office in Delhi.Is there any requirement of different TAN number where billing from West Bengal? And how we calculate TDS on commission which we will pay to labrotories for differenr test?
TDSFY1819
Dear Sir,
In case Office and plant both together, how to calculate tds and which rate 10% or 2% please advice me
Sir,
Security service providing Pvt Ltd submitted bill for Rs. 191134/-
Amt. 161978
GST @18 29156
Total 191134/- TDS @2% which amount should be deducted. whether including gst or excluding gst. sir pl. send me reply earliest.
sir for contractors the limit is 1 lac it is including Gst or Excluding GSt(i.e.basic amt 1 Lac or basic +GST = 1 Lac)
an sole propritor,who is having a business of production house and doing shootings with his team do promotion of a company,so which type of tds is deducted on that payments
Pls send me the proper all sector tds chart
what is tds rate for NRI Cos. is it if Pancard is available 20% and if not then 20.60% ?
Sir,
I want to know detail about thrash hold limit.
TDS to be deducted on amount after the thrash hold or total turnover with the party?
sir
194 c not be % write down pls send how % of 194 c
A PARTNERSHIP FIRM IS PAYING RENT RS 25000/-P.M EACH TO HUF & INDIVIDUAL. IS THE FIRM IS LIABLE TO DEDUCT THE TDS.
Temporary Registration Mark HR/26/TMP/2018/28888
Owner Name PRATIBHA SARAOGI
Son/wife/daughter of SHAILESH SARAOGI
Address B 902 URBAN PREMIER SECTOR 15, PART-2, , GURGAON-HARYANA-
122001
Description of Vehicle
Class of Vehicle MOTOR CAR
Maker’s Name HYUNDAI MOTOR INDIA LTD
Type of Body HATCHBACK
Seating Capacity 5
Colour STAR DUST
Engine Number G4LAJM843738
Chassis Number MALA851CLJM831721
Place where Vehicle shall be Permanently Registered GURUGRAM NORTH Haryana ( office Code – HR26 )
Note : The Motor Vehicle above described is Hire-Purchase/Lease Agreement/Hypothecation in favor of .
Under the provisions of section 43 of the Motor Vehicles Act 1988,the vehicle described above has been Temporarily Registered on 27-Apr-2018 and the
Temporary Registration is valid from 27-Apr-2018 to 26-May-2018
Fee Paid Details:
Rs 300 /- VIDE CH No HR26D18040006904 Dated 27-Apr-2018
Tax Paid Details:
Tax Rs 30000.0 /-
Printed on: 27-Apr-2018 19:26:08
Speciman Signature of the Owner Signature of Registering Authority
GOVERNMENT OF HARYANA
TEMPORARY CERTIFICATE OF REGISTRATION
State Transport Department
GURUGRAM NORTH ,HARYANA
What is TDS rate for Brokerage to be paid to Unregistered Individual?
Is it 5% or ?
if tds is not paid from april 18 for contractor or mastry payment in construction field – payment is more than rs 30000 per month. kindly how to calculate tds, interest if applicable monthwise and extra penalty
consultancy totally tds rate
How about payment to non residents?
Good Information.
Pls Share how to calculate using some examples
tds chart for ay 2019-20 for finanical year 18-19 be provided.
professional fees paid Rs. 6,000/- p.m.
TDS applicable ?
Yearly Limit of Rs. 75,000/- or 1,00,000/- was there ??
sir agar rent on building 45000 per month h to tds kitna bnega
I am not able to download the TDS Rate Chart for F.Y.2018-19, as it is going on reloading again and again. Please arrange to resolve the problem.
Rent yearly Rs.180,000/-. I think its only a clerical mistake.
Dear Sir, Thrashold Limit u/s-194I is Rs. 1,80,000/- but in your chart it is Rs. 18,00,000/-……….Is this increased now………..Please update
The File is not Downloading the download page is reloading again and again please solve this issue
Dear Vinay
Kindly check the rate for Rent.
It should be yearly 1/80 lacs and not 18/- lacs