New Post

Rss

Tuesday, March 28, 2017
tds chart for fy 2017-18

tds chart for fy 2017-18




S.no
Section
 Nature of Income
 Amout over which
 TDS to be deducted
Rate of TDS
If PAN is available
If PAN is not available
1
192
 Salary
 to be seen as per slab
Average Rate
30%
2
192A
 Payment of accumulated balance due of Employees’ Provident Fund
 if accumulated balance
 is more than 50000
10%
30%
3
193
 Interest on securities
                         10,000
10%
20%
4
194
 Dividend other than of 115-O
                           2,500
10%
20%
5
194A
 Interest other than interest on securities
  - Interest received from Bank
                         10,000
10%
20%
  - Interest received from others
                           5,000
6
194B
 Income by way of winnings from lotteries
 puzzles
                         10,000
30%
7
194BB
 Income by way of winnings horse race
                         10,000
30%
30%
8
194C
 Payment to contractors/Subcontractors
 30000 one time
individual/HUF 1%
Others 2%
20%
 75000 in whole year
9
194D
 Insurance Commision
                         15,000
5%
20%
10
194DA
 payment under Life Insurance Policy 
                       100,000
1%
20%
11
194E
 Payment to NR Sports Person
 No Limit
20%
20%
12
194EE
 Payment from National Savings Scheme
                           2,500
10%
20%
13
194F
 Payments on account of repurchase of units by Mutual Fund 
 No Limit
20%
14
194G
 Commission on sale of lottery tickets
                         15,000
5%
20%
15
194H
 Payment of Commision or Brokerage
                         15,000
5%
20%
16
194-I
 Payment of rent
  - For Land, building or furmiture.
                       180,000
10%
20%
  - For plant and machinery or euipment
2%
17
194 IA
 Payment on transfer of certain immovable property other than agricultural land
                    5,000,000
1%
20%
18
194 IB
 Payment of rent by individual/HUF other than those covered under 44AB
 50000 p.m
5%
19
194 iC
 Payment of Consideration (not being in kind) under Joint Development Agreement
 No Limit
10%
20
194J
 Fees for professional or technical services
  - Normally in all cases
                         30,000
10%
20%
  - person engaged only in the business of operation of call center (w.e.f 01/06/2017)
2%
21
194K
 Income in respect of Units
 Omitted w.e.f 01.06.2016
22
194L
 Payment of Compensation on acquisition of Capital Asset
 Omitted w.e.f 01.06.2016
23
194LA
 Payment of compensation on acquisition of certain immovable property
                       250,000
10%
20%
24
194LB
 Income by way of interest from infrastructure debt fund to a non resident or Foreign Co.
 No Limit
5%
20%
25
194LBA
 Certain income from units of a business trust
  - Payment to resident
 No Limit
10%
20%
  - Payment to Non-resident
5%
20%
26
194LBB
 Income in respect of units of investment fund
  - Payment to resident
 No Limit
10%
20%
  - Payment to Non-resident
30%
27
194LBC
 Income in respect of investment in securitization trust
  - Payment to individual/HUF
 No Limit
25%
  - Payment to Others
30%
28
194LC
 Income by way of interest from Indian company
 No Limit
5%
29
194LD
 Income by way of interest on certain bonds and Government securities
 No Limit
5%
Read More »
Copyright © 2015 Accounting & Taxation All Right Reserved
Subscribe by Email Get Free Updates
Don't Forget To Join US Our Community
×
blogger