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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Qualification: CA in Practice
Company: VMH & CO
Location: BANGALORE, Karnataka, IN
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17 Comments

  1. Suresh says:

    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

  2. VIKAS KUMAR JAH says:

    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.

  3. MUNESH KUMAR says:

    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

    1. Katari Chandrasekhar reddy says:

      yes sir, If you get above 15000(per annum) as a commission they will deduct TDS 5% of total commission amount. and also certain limitations is there. more doubts regarding please contact me:9493225279

  4. G. srinivasu says:

    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.

      1. Katari Chandrasekhar reddy says:

        if they has provided cable service then only you have to deduct TDS otherwise I it is an expense no need to deduct TDS.

  5. Kapil taragi says:

    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.

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