TDS Chart PDF

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TDS rate chart...

Description

TDS Rate Chart Tds Rate chart applicable for Financial Year 2017-18 S.no 1

Section

Nature of Income

7

192 Salary Payment of accumulated balance due of 192A Employees’ Provident Fund 193 Interest on securities 194 Dividend other than of 115-O Interest other than interest on securities 194A - Interest received from Bank - Interest received from others Income by way of winnings from lotteries 194B puzzles 194BB Income by way of winnings horse race

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194C Payment to contractors/Subcontractors

2 3 4 5 6

9 10 11 12 13 14 15 16 17 18 19

20 21 22 23 24 25

26

27 28 29

Amout over which TDS to be deducted to be seen as per slab if accumulated balance is more than 50000 10,000 2,500 10,000 5,000

Rate of TDS If PAN is available If PAN is not available Average Rate 30% 10%

30%

10% 10%

20% 20%

10%

20% 30%

10,000 10,000 30% 30000 one time individual/HUF 1% 75000 in whole year Others 2% 15,000 5% 100,000 1% No Limit 20% 2,500 10%

194D Insurance Commision 194DA payment under Life Insurance Policy 194E Payment to NR Sports Person 194EE Payment from National Savings Scheme Payments on account of repurchase of units by 194F Mutual Fund 194G Commission on sale of lottery tickets 194H Payment of Commision or Brokerage Payment of rent 194-I - For Land, building or furmiture. - For plant and machinery or euipment Payment on transfer of certain immovable 194 IA property other than agricultural land Payment of rent by individual/HUF other than 194 IB those covered under 44AB Payment of Consideration (not being in kind) 194 iC under Joint Development Agreement Fees for professional or technical services - Normally in all cases 194J - person engaged only in the business of operation of call center (w.e.f 01/06/2017) 194K Income in respect of Units Payment of Compensation on acquisition of 194L Capital Asset Payment of compensation on acquisition of 194LA certain immovable property Income by way of interest from infrastructure 194LB debt fund to a non resident or Foreign Co. Certain income from units of a business trust 194LBA - Payment to resident - Payment to Non-resident Income in respect of units of investment fund 194LBB - Payment to resident - Payment to Non-resident Income in respect of investment in securitization trust 194LBC - Payment to individual/HUF - Payment to Others 194LC Income by way of interest from Indian company Income by way of interest on certain bonds and 194LD Government securities

30% 20% 20% 20% 20% 20% 20%

No Limit 15,000 15,000

5% 5%

20% 20%

180,000

10% 2%

20%

1%

20%

5,000,000 50000 p.m

5%

No Limit

10% 10% 30,000

20%

2% Omitted w.e.f 01.06.2016 Omitted w.e.f 01.06.2016

250,000

10%

20%

No Limit

5%

20%

No Limit

10% 5%

20% 20%

No Limit

10%

20% 30%

No Limit

25% 30% 5%

No Limit

5%

No Limit...