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