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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
Categories: Income Tax

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