Utilities » TDS Slab

TDS Slab

TDS RATE CHART FY: 2018-19 (AY: 2019-20)

Section

Nature of Payment 

Threshold

Indv/ 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

Winnings 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

1.80 Lakh

10

10

194I

Rent of Plant / Machinery / Equipment 

1.80 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

2.50 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

Note : TDS Rates without PAN – 20% flat (if TDS rate is lower than 20%)

Note: The above list covers most of the sections applicable for domestic transactions

TCS RATE CHART FOR FY: 2018-19 (AY: 2019-20)

Section

Nature of Payment

TCS Rate %

 206C

Scrap

1

 206C

Tendu Leaves

5

 206C

Timber  obtained  under  a forest lease or other mode

2.5

 206C

Any other forest produce not being a timber or tendu leave

2.5

 206C

Alcoholic Liquor for human consumption

1

 206C

Parking   Lot,   Toll   Plaza, Mining and Quarrying

2

 206C

Minerals, being coal or lignite or iron ore (applicable   from   July   1,2012)

1

 206C

Sale of motor vehicle of the value exceeding Rs. 10 Lacs; (wef 01.06.2016)

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 (wef 01.04.2017)

1

Note : TCS Rates without PAN – Double of TCS rate as above or 5%, whichever is higher

 

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