TDS Rate Chart for AY 2019-20

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 categories of Assessees.
https://contents.tdscpc.gov.in/en/home.html

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