TDS Chart for FYs 2021-2022 & 2022-23

TDS Chart for FYs 2021-2022 & 2022-23

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TDS Chart for FYs 2021-2022 & 2022-23

 
Nature of Payment
Section
Threshold Limit
(INR)
TDS Rate for Individual/HUF in %
TDS Rate for Others
Salaries
192
Rs. 5,00,000
According to employees’ individual slab rates
EPF premature withdrawal
192A
Rs.50,000
10
Interest of securities
193
Rs.10,000
10
10
Dividends
194
Rs.5,000
10
10
Interest (Banks)
194A
Rs.40,000
10
10
Senior Citizens
194A
Rs.50,000
10
Single contractor payment
194C
Rs.30,000
1
2
Aggregate contractor payment
194C
Rs.1 lakh
1
2
Insurance commission
194D
Rs.15,000
5
10
Life insurance policy
194DA
Rs.1 lakh
1
1
NSS
194EE
Rs.2500
10
10
Repurchase Units by MFs
194F
20
20
Commission – Lottery
194G
Rs.15,000
5
5
Commission/Brokerage
194H
Rs.15,000
5
5
Plant/Equipment/Machinery Rent
194l(a)
Rs.2.40 lakh
2
2
Land Building and furniture rent
194l(b)
Rs.2.40 lakh
10
10
Transfer of certain immovable property other than agricultural land
194IA
Rs.50 lakh
1
1
Rent by Individual / HUF
194IB
Rs.50,000/pm
5
Payment under specified agreement applicable for F.Y: 2017-18 onwards
194IC
10
10
Fees-tech services, call centre, royalty for sale etc.
194J (a)
Rs.30,000
2
2
Fee for professional service or royalty etc.
194J (b)
Rs.30,000
10
10
Payment of dividends by mutual funds
194K
Rs.5,000
10
10
Compensation on the transfer of certain immovable property other than agricultural land
194LA
Rs.2.50 lakh
10
10
Immovable property (TDS exempted under RFCTLARR Act (w.e.f. 01.04.2017)
194LA
Income on infrastructure debt fund(non-resident)
194LB
5
5
Income from a business trust (applicable from 01.10.2014)
194LBA
10
10
Income from a business trust to non-resident (applicable from 01.10.2014)
194LBA
5
5
Interest on certain bonds and Govt. securities (from 01.06.2013)
194LD
5
5
Payment to commission or brokerage by individual & HUF
194M
Rs.50 lakh
5
5
Cash withdrawal exceeding 1 crore during the previous year from 1 or more accounts with a bank or co-operative society (w.e.f. 01.09.2019)
194N
Rs.1 crore
2
2
TDS on e-commerce participants
194O
Rs.5 lakh
1
1
TDS on Purchase of Goods
194Q
Rs.50 lakh
0.10
0.10
TDS on any Benefit or Perquisite arising out of any Business or Profession on Incomes u/s 28(iv)
194R
Rs. 20,000
10
10
TDS on Purchase of Virtual Digital Asset
194S
Rs. 50,000 for specified person and
Rs. 10,000 for non specified person
1
1

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