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Article compiles Section wise TDS Rates / TDS Rate Chart for Financial Year 2019-20 or Assessment Year 2020-21 with Nature of Payment, Threshold Limit and Percentage TDS rate applicable to Individual, HUF and to other category of Assessees. Article takes into account recent changes by Interim Budget 2019 in TDS Threshold Limits.
| |
|
|
Individual / HUF TDS |
Others TDS |
| Section |
Nature of Payment |
Threshold Rs |
Rate (%) |
Rate (%) |
| 192 |
Salaries |
– |
Basis on Slab |
– |
| 192A |
Premature withdrawal from EPF |
50,000 |
10 |
– |
| 193 |
Interest on Securities/ Debentures |
10,000 |
10 |
10 |
| 194 |
Dividends (other than listed Companies) |
– |
10 |
10 |
| 194A |
Interest (Banks)/ For Senior Citizen Rs. 50000 |
40,000 |
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. |
1,00,000 |
1 |
2 |
| 194C |
Transporter (44AE) declaration with PAN |
|
|
|
| 194D |
Insurance Commission (15G – 15H allowed) |
15,000 |
5 |
10 |
| 194DA |
Life insurance Policy |
1,00,000 |
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 |
5 |
| 194I |
Rent of Land and Building – F&F |
2,40,000 |
10 |
10 |
| 194I |
Rent of Plant / Machinery / Equipment |
2,40,000 |
2 |
2 |
| 194IB |
Rent by Individual / HUF (wef 01.06.2017) |
50000/PM |
5 |
– |
| 194IA |
Transfer of certain immovable property other than agriculture land |
50,00,000 |
1 |
1 |
| 194J |
Professional Fees / Technical Fees / etc. |
30,000 |
10 |
10 |
| 194J |
Payment to Call Centre Operator |
30,000 |
2 |
2 |
| 194IA |
Compensation on transfer of certain immovable property other than agricultural land |
2,50,000 |
10 |
10 |
| 194LB |
Income by way of interest from from infrastructure debt fund |
|
5 |
5 |
| 194LD |
Interest on Certain bonds. Securities |
|
5 |
5 |
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Sir my salary is 40,000 p/m in session 2019- 20 and Company has closed my job in lockdown how much tds can deduct. Please confirm me
My company is providing 22000 lease facility to me for taking flat. Will TDS be deducted from this amount or 22000 will be credited to owners account without any deduction.
at the end of the financial year I received 6 lac commission on sale then how much TDS will be deducted from the commission if yes it is compulsory
HI
please sir i learning to tds abut
sir will pay amt. to city cable Rs.60,000/- in that taxable amt. s.50847.46/- and CGST Rs.4576.27 and SGST Rs.4576.27 total Rs.60000/-. Now i want deduct TDS and pay the amount. on which amt. deduct TDS and how much % tds deduct please inform me.
My company is providing 22000 lease facility to me for taking flat. Will TDS be deducted from this amount or 22000 will be credited to owners account without any deduction.
Dear Sir,
Can we deduct tds on cha (Clearing House Agent) Bill
Sir/ Madam
My Firm Manufacture Firm
accident case 4 Lak / give him /her
Which Ledger and under head
Please tall me
Sir/ Madam
My Firm Manufacture Firm
accident case 4 Lak / give me
Which Ledger and under head
Please tall me
please forward
Thank you