Particulars | TDS Rates |
Section 192: Salary Payment Section 192A: EPF Early Withdrawal | According to the current slab rate 10% of the income amount |
Section 193: Security Interest - Any State or Central Govt. security
- Any security issued by a local authority or organisation created by a State, Central, or Provincial Act
- Any debenture issued by a corporation and listed on a regulated stock market
- Any other Security Interest
| 10% of the income amount 10% of the income amount 10% of the income amount 10% of the income amount |
Section 194: Dividend Payment | 10% of the income amount |
Section 194A: Interest Income (Apart from Security Interest) | 10% of the income amount |
Section 194B: Winnings from Lottery, Crossword, Card or any other Game | 30% of the income amount |
Section 194BB: Horse Race Winnings | 30% of the income amount |
Section 194C: Contractor or Sub-contractor payment - Individuals or Hindu Undivided Family
- Others
| 1% of the income amount 2% of the income amount |
Section 194D: Commission related to Insurance | 5% of the income amount |
Section 194DA: Life Insurance Payment | 5% of the income amount |
Section 194EE: Payment of an amount standing to a person’s credit under NSS | 10% of the income amount |
Section 194F: Repurchase of any unit by UTI or Mutual Fund | 20% of the income amount |
Section 194G: Lottery Ticket Payments | 5% of the income amount |
Section 194H: Brokerage or Commission | 5% of the income amount |
Section 194-I: Rent on - Plant and Machinery Rent
- Land, Building, Fitting, Furniture Rent
| 2% of the income amount 10% of the income amount |
Section 194-IA: Payment in exchange for the transfer of specified immovable property that is not agricultural. Section 194-IB: Individual or HUF rent payments not covered under Section 194I. Section 194-IC: Individual or HUF payments under JDA | 1% of the income amount 5% of the income amount 10% of the income amount |
Section 194-J: Payment as - Professional Services Fees
- Fees, Remuneration or Commission paid to any Director
- Payment related to not conducting any action in connection with a company
- Payment related to copyright sharing
- Technical Service Fees
- Sale or Distribution Royalty, or Cinematographic Films Exhibition
- Technical Services Fees but the payee is in the field of running a contact centre.
| 10% of the income amount 10% of the income amount 10% of the income amount 10% of the income amount 2% of the income amount 2% of the income amount 2% of the income amount |
Section 194K: Income Payment for mutual fund units pursuant to section 10(23D) of IT Act, or from an administrator or designated entity | 10% of the income amount |
Section 194LA: Payment as compensation of specified immovable property acquisition | 10% of the income amount |
Section 194LBA(1): Specified distributed income from any business to unitholders | 10% of the income amount |
Section 194LBB: Payment made to a unit holder in relation to the investment fund units. | 10% of the income amount |
Section 194LBC: Securitisation Fund Income from - Hindu Undivided Family or Individual
- Others
| 25% of the income amount 30% of the income amount |
Section 194M: Specified payments made by HUF or Individuals (Up to a limit of 50,00,000 INR) | 5% of the income amount |
Section 194N If the person withdrawing the money have not filed Income Tax Returns for the previous 3 years. - If the amount is more than 20,00,000 INR but less than 1,00,00,000 INR.
- If the amount is more than 1,00,00,000 INR.
| 2% of the income amount 2% of the income amount 5% of the income amount |
Section 194O: Sale of services or goods by any e-commerce operator via online platforms or facilities | 1% of the income amount |
Section 194P: Specified tax deductions on payments made to senior citizens | Total income taxed at the current rates |
Section 194Q: Payments of goods sale over a total value of 50,00,000 INR | 0.1% of the income amount |
Other Sources of Income | 10% of the income amount |