TDS Rates Applicable for
Persons Resident in India
|
Particulars
|
TDS
Rate (%)
|
|
Section 192: Payment of salary
|
Normal Slab Rate
|
|
Section 193: Interest on securities. a) 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;
b) 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 there under; c) any security of the
Central or State Government; d) interest on any other security
|
10
|
|
Section 194: Dividend other than the
dividend as referred to in Section 115-O
|
10
|
|
Section 194A: Income by way of interest
other than “Interest on securities”
w.e.f 1st April 2018, interest upto
Rs. 50,000 earned by senior citizens on:
– deposit with banks – deposit with post offices – fixed deposits schemes – recurring deposit schemes will be exempt from TDS |
10
|
|
Section 194B: Income by way of winnings from
lotteries, crossword puzzles, card games and other games of any sort
|
30
|
|
Section 194BB: Income by way of winnings from
horse races
|
30
|
|
Section 194C: Payment to
contractor/sub-contractors.
a) HUF/Individuals
b) Others
|
1
2
|
|
Section 194D: Insurance commission
|
5
( w.e.f 01.06.2016)
(10% from 01.04.2015 to 31.05.2016
|
|
Section 194DA: Payment in respect of life
insurance policy
|
1
( w.e.f 01.06.2016)
(2% from 01.04.2015 to 31.05.2016)
|
|
Section 194EE: Payment in respect of deposit
under National Savings scheme
|
10
(w.e.f 01.06.2016)
(20% from 01.04.2015 to 31.05.2016)
|
|
Section 194F: Payment on account of
repurchase of unit by Mutual Fund or Unit Trust of India
|
20
|
|
Section 194G: Commission, etc., on sale of
lottery tickets
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
|
Section 194H: Commission or brokerage
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
|
Section 194-I: Rent on a) Plant &
Machinery
b) Land or building or furniture or
fitting
|
(a) 2
(b) 10
|
|
Section 194-IA: Payment on transfer of certain
immovable property other than agricultural land
Section 194
-IB : Rent payable by an individual or HUF not
covered u/s. 194I (w.e.f from 01.06.2017)
|
1
5
(w.e.f from 01.06.2017)
(If payment of Rent exceeds Rs.
50,000/- per month. )
|
|
Section 194J: Any sum paid by way of:a) Fee
for professional services b) Fee for technical services c) Royalty d)
Remuneration/fee/commission to a director ore) For not carrying out any
activity in relation to any businessf) For not sharing any know-how, patent,
copyright etc.
|
10
|
|
Section 194LA: Payment of compensation on
acquisition of certain immovable property
|
10
|
|
Section 194LBA: Certain income distributed by
a business trust to its unit holder
|
10
|
|
Any Other
Income
|
10
|
TDS Rates Applicable for
Persons not Resident in India (NRIs)
|
Section 192: Payment of Salary
|
Normal Slab Rate
|
|
Section 194B: Income by way of winnings from
lotteries, crossword puzzles, card games and other games of any sort
|
30
|
|
Section 194BB: Income by way of winnings from
horse races
|
30
|
|
Section 194E: Payment to non-resident
sportsmen/sports association
|
20
|
|
Section 194EE: Payment in respect of deposits
under National Savings Scheme
|
10
|
|
Section 194F: Payment on account of
repurchase of unit by Mutual Fund or Unit Trust of India
|
20
|
|
Section 194G: Commission, etc., on sale of
lottery tickets
|
5
|
|
Section 194LB: Payment of interest on
infrastructure debt fund
|
5
|
|
Section 194LBA: Certain income distributed by
a business trust to its unit holder
|
5
|
|
Section 194LC: Payment of interest by an
Indian Company or a business trust in respect of money borrowed in foreign
currency under a loan agreement or by way of issue of long-term bonds
(including long-term infrastructure bond)
|
5
|
|
Section 194LD: Payment of interest on rupee
denominated bond of an Indian Company or Government securities to a Foreign
Institutional Investor or a Qualified Foreign Investor
|
5
|
|
Section 195:
Payment of any other sum to a Non-resident
|
|
|
a) Income in
respect of investment made by a Non-resident Indian Citizen
|
20
|
|
b) Income by
way of long-term capital gains referred to in Section 115E in
case of a Non-resident Indian Citizen
|
10
|
|
c) Income by
way of long-term capital gains referred to in sub-clause (iii) of clause (c)
of sub-section (1) of Section 193
|
10
|
|
d) Income by
way of short-term capital gains referred to in Section 111A
|
15
|
|
e) Any other
income by way of long-term capital gains [not being long-term capital gains
referred to in clauses (33), (36) and (38) of Section 10]
|
20
|
|
f) Income by
way of interest payable by Government or an Indian concern on moneys borrowed
or debt incurred by Government or the Indian concern in foreign currency (not
being income by way of interest referred to in Section 194LB or Section
194LC
|
20
|
|
g) Income by
way of royalty payable by Government or an Indian concern in pursuance of an
agreement made by it with the Government or the Indian concern where such
royalty is in consideration for the transfer of all or any rights (including
the granting of a licence) in respect of copyright in any book on a subject
referred to in the first proviso to sub-section (1A) of Section 115A of
the Income-tax Act, to the Indian concern, or in respect of any computer
software referred to in the second proviso to sub-section (1A) of Section
115A of the Income-tax Act, to a person resident in India
|
10
|
|
h) Income by
way of royalty [not being royalty of the nature referred to in sub-item
(b)(i)(F)] payable by Government or an Indian concern in pursuance of an
agreement made by it with the Government or the Indian concern and where such
agreement is with an Indian concern, the agreement is approved by the Central
Government or where it relates to a matter included in the industrial policy,
for the time being in force, of the Government of India, the agreement is in
accordance with that policy
|
10
|
|
i) Income by
way of fees for technical services payable by Government or an Indian concern
in pursuance of an agreement made by it with the Government or the Indian
concern and where such agreement is with an Indian concern, the agreement is
approved by the Central Government or where it relates to a matter included
in the industrial policy, for the time being in force, of the Government of
India, the agreement is in accordance with that policy
|
10
|
|
j) Any other
income
|
30
|
|
Section 196B: Income from units (including
long-term capital gain on transfer of such units) to an offshore fund
|
10
|
|
Section 196C: Income from foreign currency
bonds or GDR of an Indian company (including long-term capital gain on
transfer of such bonds or GDR)
|
10
|
|
Section 196D: Income of foreign
Institutional Investors from securities (not being dividend or capital gain
arising from such securities)
|
20
|
TDS Rates Applicable for
a Domestic Company
|
Section 193: Interest on securities
a) 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; b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; c) any security of the Central or State Government; d) interest on any other security |
10
|
|
Section 194: Dividend
|
10
|
|
Section 194A: Income by way of interest
other than “Interest on securities”
|
10
|
|
Section 194B: Income by way of winnings from
lotteries, crossword puzzles, card games and other games of any sort
|
30
|
|
Section 194BB: Income by way of winnings from
horse races
|
30
|
|
Section 194C: Payment to
contractor/sub-contractor
a) HUF/Individuals b) Others |
1
2 |
|
Section 194D: Insurance commission
|
10
|
|
Section 194DA: Payment in respect of life
insurance policy
|
1
( w.e.f 01.06.2016)
(2% from 01.04.2015 to 31.05.2016)
|
|
Section 194EE: Payment in respect of deposit
under National Savings scheme
|
10
(w.e.f 01.06.2016)
(20% from 01.04.2015 to 31.05.2016)
|
|
Section 194F: Payment on account of
repurchase of unit by Mutual Fund or Unit Trust of India
|
20
|
|
Section 194G: Commission, etc., on sale of
lottery tickets
|
10
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
|
Section 194H: Commission or brokerage
|
5
(w.e.f 01.06.2016)
(10 % from 01.04.2015 to 31.05.2016)
|
|
Section 194-I: Rent
a) Plant & Machinery b) Land or building or furniture or fitting |
2
10 |
|
Section 194-IA: Payment on transfer of certain
immovable property other than agricultural land
|
1
|
|
Section 194J: Any sum paid by way of
a) Fee for professional services, b) Fee for technical services c) Royalty, d) Remuneration/fee/commission to a director or e) For not carrying out any activity in relation to any business f) For not sharing any know-how, patent, copyright etc. |
10
|
|
Section 194LA: Payment of Compensation on
acquisition of certain immovable property
|
10
|
|
Section 194LBA: Certain income distributed by
a business trust to its unit holder
|
10
|
|
Any Other
Income
|
10
|
TDS Rates Applicable for
a company other than Domestic Company
|
Section 194B: Income by way of winnings from
lotteries, crossword puzzles, card games and other games of any sort
|
30
|
|
Section 194BB: Income by way of winnings from
horse races
|
30
|
|
Section 194E: Payment to non-resident sports
association
|
20
|
|
Section 194G: Commission, etc., on sale of
lottery tickets
|
5
|
|
Section 194LB: Payment of interest on
infrastructure debt fund
|
5
|
|
Section 194LBA:Certain income distributed by a
business trust to its unit holder
|
5
|
|
Section 194LC: Payment of interest by an
Indian Company or a business trust in respect of money borrowed in foreign
currency under a loan agreement or by way of issue of long-term bonds
(including long-term infrastructure bond)
|
5
|
|
Section 194LD: Payment of interest on rupee
denominated bond of an Indian Company or Government securities to a Foreign
Institutional Investor or a Qualified Foreign Investor
|
5
|
|
Section 195: Payment of any other
suma) Income by
way of long-term capital gains referred to in sub-clause (iii) of clause (c)
of sub-section (1) of Section 112
|
10
|
|
b) Income by way of short-term
capital gains referred to in Section 111A
|
15
|
|
c) Any other income by way of
long-term capital gains [not being long-term capital gains referred to in
clauses (33), (36) and (38) of Section 10]
|
20
|
|
d) Income by way of interest payable
by Government or an Indian concern on moneys borrowed or debt incurred by
Government or the Indian concern in foreign currency (not being income by way
of interest referred to in Section 194LB or Section
194LC)
|
20
|
|
e) Income by way of royalty payable
by Government or an Indian concern in pursuance of an agreement made by it
with the Government or the Indian concern and where such royalty is in
consideration for the transfer of all or any rights (including the granting of
a license) in respect of a copyright in any book on a subject referred to in
the first proviso to sub-section (1A) of Section 115A of the Income Tax Act,
to the Indian concern or in respect of any computer software referred to in
the second proviso to sub-section (1A) of Section 115A of the Income Tax Act,
to a person reisdent in India
|
10
|
|
f) Income by way of royalty [not
being royalty of the nature referred to in sub-item (b)(iv)] payable by
Government or an Indian concern in pursuance of an agreement made by it with
the Government or the Indian concern and where such agreement is with an
Indian concern, the agreement is approved by the Central Government or where
it relates to a matter included in the industrial policy, for the time being
in force, of the Government of India, the agreement is in accordance with
that policy—
|
10
|
|
A. where the agreement is made after
the 31st day of March, 1961 but before the 1st day of April, 1976.
where the agreement is made after
the 31st day of March, 1976
|
50
10
|
|
g) Income by
way of fees for technical services payable by Government or an Indian concern
in pursuance of an agreement made by it with the Government or the Indian
concern and where such agreement is with an Indian concern, the agreement is
approved by the Central Government or where it relates to a matter included
in the industrial policy, for the time being in force, of the Government of
India, the agreement is in accordance with that policy—
|
|
|
A. where the
agreement is made after the 29th day of February, 1964 but before the 1st day
of April, 1976B.
where the agreement is made after
the 31st day of March, 1976)
Any other income
|
50
10
40
|
|
Section 196B: Income from units (including
long-term capital gain on transfer of such units) to an offshore fund
|
10
|
|
Section 196C: Income from foreign currency
bonds or GDR of an Indian company (including long-term capital gain on
transfer of such bonds or GDR)
|
10
|
|
Section 196D: Income of foreign
Institutional Investors from securities (not being dividend or capital gain
arising from such securities)
|
20
|
