Section
|
Nature of Payment
|
Threshold
|
Ind/HUF
|
Others
|
|
Rs.
|
TDS
Rate(%)
|
||||
192
|
Salaries
|
-
|
Avg
|
-
|
|
192A
|
Premature withdrawal from EPF
|
50000
|
10
|
-
|
|
193
|
Interest on Securities
|
10000
|
10
|
10
|
|
194
|
Dividends
|
2500
|
10
|
10
|
|
194A
|
Interest (Banks)
|
10000
|
10
|
10
|
|
194A
|
Interest (Others)
|
5000
|
10
|
10
|
|
194B
|
Winning from Lotteries
|
10000
|
30
|
30
|
|
194BB
|
Winning from Horse Race
|
10000
|
30
|
30
|
|
194C
|
Contractor - Single Transaction
|
30000
|
1
|
2
|
|
194C
|
Contractor - During the F.Y.
|
1 Lakh
|
1
|
2
|
|
194C
|
Transporter (44AE) declaration with
PAN
|
-
|
-
|
-
|
|
194D
|
Insurance Commission (15G - 15H
allowed)
|
15000
|
5
|
10
|
|
194DA
|
Life insurance Policy
|
1 Lakh
|
1
|
1
|
|
194E
|
Non-Resident Sportsmen or Sports
Association
|
-
|
20
|
20
|
|
194EE
|
NSS
|
2500
|
10
|
10
|
|
194F
|
Repurchase Units by MFs
|
-
|
20
|
20
|
|
194G
|
Commission - Lottery
|
15000
|
5
|
5
|
|
194H
|
Commission / Brokerage
|
15000
|
5
|
5
|
|
194I
|
Rent of Land and Building - F&F
|
1.8 Lakh
|
10
|
10
|
|
194I
|
Rent of Plant / Machinery /
Equipment
|
1.8
Lakh
|
2
|
2
|
|
194IB
|
Rent by Individual / HUF (wef
01.06.2017)
|
50000/PM
|
5
|
-
|
|
194IA
|
Transfer of certain immovable
property other than agriculture land
|
50
Lakh
|
1
|
1
|
|
194J
|
Professional Fees / Technical Fees
/ etc.
|
30000
|
10
|
10
|
|
194J
|
Payment to Call Centre Operator
(wef 01.06.2017)
|
30000
|
2
|
2
|
|
194LA
|
Compensation on transfer of certain
immovable property other than agricultural land
|
2.5 Lakh
|
10
|
10
|
|
194LA
|
Immovable Property (TDS exempted
under RFCTLARR Act (wef 01.04.2017)
|
-
|
-
|
-
|
|
194LB
|
Income by way of interest from
infrastructure debt fund (non-resident)
|
-
|
5
|
5
|
|
194LC
|
Income by way of interest by an
Indian specified company to a non-resident / foreign company on foreign
currency approved loan / long-term infrastructure bonds from outside India
(applicable from July 1, 2012)
|
-
|
5
|
5
|
|
194LD
|
Interest on certain bonds and Govt.
Securities (from 01.06.2013)
|
-
|
5
|
5
|
|
206C
|
Scrap
|
1
|
1
|
||
206C
|
Tendu Leaves
|
5
|
5
|
||
206C
|
Timber obtained under a forest
lease or other mode
|
2.5
|
2.5
|
||
206C
|
Any other forest produce not being
a timber or tendu leave
|
2.5
|
2.5
|
||
206C
|
Alcoholic Liquor for human
consumption
|
1
|
1
|
||
206C
|
Parking Lot, Toll Plaza, Mining and
Quarrying
|
2
|
2
|
||
206C
|
Minerals, being coal or lignite or
iron ore (applicable from July 1, 2012)
|
1
|
1
|
||
206C
|
Sale of motor vehicle of the value
exceeding Rs. 10 Lacs (wef 01.06.2016)
|
1
|
1
|
||
206C
|
Motor vehicle clause not applicable
on Central Government, a State Government, an embassy, a High Commission,
Legation, Commission, Consulate and the Trade Representation of a foreign
State; Local Authority; a Public Sector Company which is engaged in the
business of carrying passengers wif 01.04.2017
|
-
|
-
|
||
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