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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Qualification: Student - CA/CS/CMA
Company: shree consultancy
Location: savarkundla, Gujarat, IN
Member Since: 05 Sep 2017 | Total Posts: 1

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