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
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Download TDS Rate Chart for Financial Year 2018-19

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18 responses to “TDS Rate Chart for Financial Year 2018-19”

  1. CXZC says:

    Temporary Registration Mark HR/26/TMP/2018/28888
    Son/wife/daughter of SHAILESH SARAOGI
    Description of Vehicle
    Class of Vehicle MOTOR CAR
    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
    State Transport Department

  2. Chandrakant Ketkar says:

    What is TDS rate for Brokerage to be paid to Unregistered Individual?
    Is it 5% or ?

  3. 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

  4. GOLI RAM NARESH says:

    consultancy totally tds rate

  5. Suresh Kumar says:

    How about payment to non residents?

  6. Nitin Karekar says:

    Good Information.
    Pls Share how to calculate using some examples

  7. rm says:

    tds chart for ay 2019-20 for finanical year 18-19 be provided.

  8. Hitesh says:

    professional fees paid Rs. 6,000/- p.m.

    TDS applicable ?

    Yearly Limit of Rs. 75,000/- or 1,00,000/- was there ??

  9. RAMPAL says:

    sir agar rent on building 45000 per month h to tds kitna bnega

  10. 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.

  11. sunil kumar Pattuvakkaran says:

    Rent yearly Rs.180,000/-. I think its only a clerical mistake.

  12. 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

  13. chdjrao says:

    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

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