|
Section
|
Nature of payment
|
Threshold Limit
|
Applicable from 01/04/2020 to 13/05/2020
|
Applicable from 14/05/2020 to 31/03/2021
|
|
|
|
|
Resident
|
Non-resident *
|
Resident
|
Non-resident *
|
|
|
|
Rs.
|
TDS Rate (%)
|
TDS Rate (%)
|
TDS Rate (%)
|
TDS Rate (%)
|
|
192
|
Salaries
|
-
|
Normal slab rate
|
Normal slab rate
|
Normal slab rate
|
Normal slab rate
|
|
192A
|
Premature withdrawal from EPF
|
50000
|
10
|
10
|
10
|
10
|
|
193
|
Interest on securities - 8% Savings (Taxable) Bonds, 2003 or 7.75% Savings (Taxable) Bonds, 2018 during the financial year
|
10000
|
10
|
-
|
7.5
|
-
|
|
193
|
Interest on securities - Interest on securities for money issued by or on behalf of any local authority/statutory corporation, listed debentures of a company(other than demat form), any other interest on securities
|
5000
|
10
|
-
|
7.5
|
-
|
|
194
|
Dividends
|
5000
|
10
|
-
|
7.5
|
-
|
|
194A
|
Interest (Banking co., co-operative society engaged in banking, post office)
|
40000
|
10
|
-
|
7.5
|
-
|
|
194A
|
Interest (Any other person)
|
5000
|
10
|
-
|
7.5
|
-
|
|
194B
|
Winning from lotteries
|
10000
|
30
|
30
|
30
|
30
|
|
194BB
|
Winning from Horse race
|
10000
|
30
|
30
|
30
|
30
|
|
194C
|
Contractor-Single
transaction-Individual/HUF
-Others
|
30000
|
1
2
|
-
-
|
0.75
1.5
|
-
-
|
|
194C
|
Contractor – Consolidated Payment During the F.Y.
- Individual/HUF
- Others
|
100000
|
1
2
|
-
-
|
0.75
1.5
|
-
-
|
|
194D
|
Insurance commission
- Other than Company
- Company
|
15000
|
5
10
|
-
-
|
3.75
10
|
-
-
|
|
194DA
|
Maturity of Life insurance policy
|
100000
|
5
|
-
|
3.75
|
-
|
|
194E
|
Non-resident sportsmen or sports association
|
-
|
-
|
20
|
-
|
20
|
|
194EE
|
NSS
|
2500
|
10
|
10
|
7.5
|
10
|
|
194F
|
Repurchase units by MFs
|
-
|
20
|
20
|
15
|
20
|
|
194G
|
Commission-Lottery
|
15000
|
5
|
5
|
3.75
|
5
|
|
194H
|
Commission/Brokerage
|
15000
|
5
|
-
|
3.75
|
-
|
|
194I
|
Rent of - Plant/Machinery /Equipment
- Land and Building/Furniture & Fixture
|
240000
|
2
10
|
-
-
|
1.5
7.5
|
-
-
|
|
194IA
|
Transfer of certain immovable property other than agriculture land
|
50 lakh
|
1
|
-
|
0.75
|
-
|
|
194IB
|
Rent by Individual/HUF
|
50000 per month
|
5
|
-
|
3.75
|
-
|
|
194IC
|
Payment under Joint Development Agreements to Individual/HUF
|
-
|
10
|
-
|
7.5
|
-
|
|
194J
|
Professional Fees
|
30000
|
10
|
-
|
7.5
|
-
|
|
194J
|
Technical Fees (w.e.f. 01.04.2020)
|
30000
|
2
|
-
|
1.5
|
-
|
|
194J
|
Payment to call centre operator (w.e.f. 01.06.2017)
|
30000
|
2
|
-
|
1.5
|
-
|
|
194J
|
Director's fees
|
-
|
10
|
-
|
7.5
|
-
|
|
194K
|
Payment of any income in respect of
(a) units of a mutual fund as per section 10(23D); or
(b) the units from the administrator; or
(c) units from specified company
(w.e.f. 01.04.2020)
|
5000
|
10
|
-
|
7.5
|
-
|
|
194LA
|
Compensation on transfer of certain immovable property other than agriculture land
(TDS exempted if covered under RFCTLARR Act w.e.f. 01.04.2017)
|
250000
|
10
|
-
|
7.5
|
-
|
|
194LB
|
Income by way of interest from infrastructure debt fund
|
-
|
-
|
5
|
-
|
5
|
|
194LBA
|
Income from units of business trust
- interest received or receivable from a special purpose vehicle; or
- dividend referred to in sub-section (7) of section 115-O
|
-
|
10
10
|
5
10
|
7.5
7.5
|
5
10
|
|
194LBA
|
Distribution of rental income to unit holders
- Other than Comapany
- Company
|
-
|
10
10
|
30
40
|
7.5
7.5
|
30
40
|
|
194LBB
|
Income in respect of units of investment fund
- Other than Company
- Company
|
-
|
10
10
|
30
40
|
7.5
7.5
|
30
40
|
|
194LBC
|
Income in respect of investment in securitization fund
- Individual/HUF
- Company
- Other Person
|
-
|
25
30
30
|
30
40
30
|
18.75
22.5
22.5
|
30
40
30
|
|
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
|
-
|
-
|
5
|
-
|
5
|
|
194LC
|
Income by way of interest by an Indian specified company on rupee denominated bond / any long-term bonds from outside India, which is listed only on a recognized stock exchange located in any International Financial Services Centre
|
-
|
-
|
4
|
-
|
4
|
|
194LD
|
Interest on certain bonds from Govt. securities
|
-
|
-
|
5
|
-
|
5
|
|
194M
|
Certain payments by Individual/HUF
|
50 lakh
|
5
|
-
|
3.75
|
-
|
|
194N
|
Payment of certain amount in cash
|
1 Crore
|
2
|
2
|
2
|
2
|
|
194N
|
Payment of certain amount in cash (first proviso of section 194N)if-
- Amount is more than Rs.20 lakh but up to Rs. 1 crore
- Amount exceeds Rs. 1 crore (Applicable from 01.07.2020)
|
|
N.A.
N.A.
|
N.A.
N.A.
|
2
5
|
2
5
|
|
194-O
|
Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its digital or electronic facility or platform (Applicable from 01.10.2020)
|
-
|
N.A
|
-
|
0.75
|
-
|
|
195
|
Income of Investment made by an NRI
|
-
|
-
|
20
|
-
|
20
|
|
195
|
Long-term capital gain
- Under Section - 115E/
112(1)(c)(iii)/112A
- Any Other Gains
|
-
|
-
-
|
10
20
|
-
-
|
10
20
|
|
195
|
Short-term capital gain - 111A
|
-
|
-
|
15
|
-
|
15
|
|
195
|
Royalty
|
-
|
-
|
10
|
-
|
10
|
|
195
|
Fees for technical services
|
-
|
-
|
10
|
-
|
10
|
|
195
|
Interest income payable by Govt./Indian concern (other than section 194LB or 194LC)
|
-
|
-
|
20
|
-
|
20
|
|
195
|
Any Other Income - Other than Company
- Company
|
-
|
-
-
|
30
40
|
-
-
|
30
40
|
|
196A
|
Income in respect –
- of units of a Mutual Fund specified under clause (23D) of section 10; or
- from the specified company referred to in the Explanation to clause (35) of section 10
|
-
|
-
|
20
|
-
|
20
|
|
196B
|
Income from units to an offshore fund
|
-
|
-
|
10
|
-
|
10
|
|
196C
|
Income from foreign currency bonds or GDR of an Indian company
|
-
|
-
|
10
|
-
|
10
|
|
196D
|
Income of foreign Institutional Investors from securities (not being dividend or capital gain)
|
-
|
-
|
20
|
-
|
20
|