TDS RATE CHART FY: 2019-20(AY: 2020-2021)

TDS RATE CHART FY: 2019-20(AY: 2020-2021)
Sec	Nature of Payment	Limit	Ind/HUF	Others	If PAN is not
		Rs.	TDS Rate (%)
192	Payment of Salaries by Employers	Slab rate	Avg	-	30%
192A	Premature withdrawal from EPF(i.e before 5 years)	50000	10%	-	20%
193	Interest on Securities	10000	10%	10%	20%
194	Payment of Dividend other than dividend as referred to Section 115O by company (i.e. Dividend on which Dividend Distribution Tax is not Paid)	2500	10%	10%	20%
194A	Interest (Banks)	50000 for senior and others 40000	10%	10%	20%
194A	Interest (Others)	5000	10%	10%	20%
194B	Winning from Lotteries	10000	30%	30%	20%
194BB	Winning from Horse Race	10000	30%	30%	20%
194C	Contractor - Single Transaction	30000	1%	2%	20%
194C	Contractor - During the F.Y.	1 Lakh	1%	2%	20%
194C	Transporter (44AE) declaration with PAN (i.e owing less then 10 goods carrage)	-	-	-	20%
194C	Transporter not covered u/s44 AE (i.e owing more than 10 carrage)	30000 for single transaction and 75000 aggregate	1%	2%	20%
194D	Insurance Commission (15G - 15H allowed)	15000	5%	10%	20%
194DA	Life insurance Policy	1 Lakh	1%	1%	20%
194E	Non-Resident Sportsmen or Sports Association	-	20%	20%	20%
194EE	NSS	2500	10%	10%	20%
194F	Repurchase Units by MFs	-	20%	20%	20%
194G	Commission - Lottery	15000	5%	5%	20%
194H	Commission / Brokerage	15000	5%	5%	20%
194I	Rent of Land and Building - F&F	2 Lakh	10%	10%	20%
194I	Rent of Plant / Machinery / Equipment	2 Lakh	2%	2%	20%
194IB	Rent by Individual / HUF (wef 01.06.2017)	50000/PM	5%	-	20%
194IA	Transfer of certain immovable property other than agriculture land	50 Lakh	1%	1%	20%
194J	Professional Fees / Technical Fees / etc.	30000	10%	10%	20%
194J	Payment to Call Centre Operator (wef 01.06.2017)	30000	2%	2%	20%
194LA	Compensation on transfer of certain immovable property other than agricultural land	2.5 Lakh	10%	10%	20%
194LA	Immovable Property (TDS exempted under RFCTLARR Act (wef 01.04.2017)	-	-	-	20%
194LB	Income by way of interest from infrastructure debt fund (non-resident)	-	5%	5%	20%
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%	20%
194LD	Interest on certain bonds and Govt. Securities (from 01.06.2013)	-	5%	5%	20%
206C	Scrap	-	1%	1%	20%
206C	Tendu Leaves	-	5%	5%	20%
206C	Timber obtained under a forest lease or other mode	-	2.5%	2.5%	20%
206C	Any other forest produce not being a timber or tendu leave	-	2.5%	2.5%	20%
206C	Alcoholic Liquor for human consumption	-	1%	1%	20%
206C	Parking Lot, Toll Plaza, Mining and Quarrying	-	2%	2%	20%
206C	Minerals, being coal or lignite or iron ore (applicable from July 1, 2012)	-	1%	1%	20%
206C	Sale of motor vehicle of the value exceeding Rs. 10 Lacs (wef 01.06.2016)	-	1%	1%	20%
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	-	-	-	20%

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