Rate Chart of Tax
Deducted at Source F.Y. 2015-16 & A.Y. 2016-2017
Section
|
Particulars
|
TDS
Rate
|
Criteria
for Deduction /Threshold Limit
|
|||
Individual/HUF
|
Company
/ Firm/ Others
|
No
PAN
|
||||
192
|
Salary
|
As
per Slab rates
|
||||
192B
|
Withdrawal
from EPF(Employees Provident Fund Organization)-Premature
|
10%
|
NA
|
20%
|
Rs.
50000/-
|
|
193
|
Interest
on Securities
i) any debentures or securities for
money issued by or on behalf of any local authority or a corporation
established by a Central, State or Provincial Act;
ii) any debentures issued by a
company where such debentures are listed on a recognized stock exchange in
accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956)
and any rules made thereunder;
iii) any security of the Central
or State Government;
iv) interest on any other security
|
10%
|
10%
|
20%
|
N.A
|
|
194A
|
Interest
on SB/TD/RD Accounts
|
10%
|
10%
|
20%
|
Payment
in excess of Rs. 10000/-
|
|
194A
|
Interest
other than interest on securities
|
10%
|
10%
|
20%
|
Payment
in excess of Rs. 5000/-
|
|
194B
|
Winning
from Lotteries
|
30%
|
30%
|
30%
|
Payment
in excess of Rs. 10000/-
|
|
194BB
|
Winning
from Horse Race, Cross word puzzle
|
30%
|
30%
|
30%
|
Payment
in excess Rs. 10000/-
|
|
194C
|
Contractor
(No
TDS for Transport Contractors if quoting PAN and engaged in the business for
plying, hiring or leasing of goods carriages)
|
1%
|
2%
|
20%
|
Payment in excess of Rs. 30000/-
in a single bill and Rs. 100000/- P.A.
|
|
194D
|
Insurance
Commission
|
10%
|
10%
|
20%
|
Payment in excess Rs. 20000/-
|
|
194DA
|
Payment
inrespect of LIC Policy
|
1%
|
1%
|
20%
|
Payment in excess Rs. 100000/-
|
|
194H
|
Commission or Brokerage
|
5%
|
5%
|
20%
|
Payment in excess Rs. 5000/-
|
|
194I
|
Rent of Land & Building,
Furniture & Fittings
|
10%
|
10%
|
20%
|
Payment in excess Rs. 180000/-
|
|
194I
|
Rent of Plant & Machinery
and Other Equipments
|
1%
|
2%
|
20%
|
Payment in excess Rs. 180000/-
|
|
194IA
|
Transfer of Certain Immovable property
other than Agriculture Land
|
1%
|
1%
|
20%
|
Payment in excess Rs. 5000000/-
|
|
194J
|
Professional Services and
Technical Services & Royalty
|
10%
|
10%
|
20%
|
Payment in excess Rs. 30000/-
|
|
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