prpri TDS Rate Chart for Financial Year 2018-19 TDS Rate Chart for Financial Year 2018-19

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
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
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Qualification: CA in Practice
Company: VMH & CO
Location: BANGALORE, Karnataka, IN
Member Since: 20 Jul 2017 | Total Posts: 23
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36 Comments

  1. Kaushik Chatterjee says:

    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?

  2. Dewoo R. Shirodkar says:

    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.

  3. RITIKA CHAWLA says:

    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

  4. Jagdish Chamat says:

    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?

  5. CXZC says:

    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

  6. venkatesha murthy says:

    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

  7. K. VENCATESH says:

    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.

  8. Jakir Vashisht says:

    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

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