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%
|
75,000 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%
|
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