Hope this will be helpful to you as regular reference material .
Find the below mentioned table giving details of TDS rates applicable:
Section
|
Nature of Payment
|
Rate-HUF/Ind
%
|
Rate-Others
%
|
|||
192
|
Salaries
|
Average rate
|
-
|
|||
193
|
Interest on Securities
> Rs.10,000
Interest on Debentures >Rs. 5000/- |
10
|
10
|
|||
194
|
Deemed dividend u/s.2(22)(e)
Dividends other than listed companies
|
10
|
10
|
|||
194A
|
Interest other than Interest on
Securities :
Bank/Post office >Rs.10000/- Others > Rs.5000/- |
10
|
10
|
|||
194B
|
Lottery / Cross Word Puzzle
> Rs. 10000/-
|
30
|
30
|
|||
194BB
|
Winnings from Horse Race > Rs.
5,000/-
|
30
|
30
|
|||
194C
|
Contracts:
Single > Rs. 30,000 Aggregate > Rs. 75,000 |
1 |
2
|
|||
194D
|
Insurance Commission >
Rs. 20,000
|
10
|
10
|
|||
194DA
|
(w.e.f. 01/10/2014)
Payment in respect of Life Insurance Policy > Rs. 99,999/- |
2
|
-
|
|||
194E
|
Payments to non-resident
sportsmen or sports associations
|
20
|
20
|
|||
194EE
|
Refund of NSS > Rs.2,500/-
|
20
|
-
|
|||
194F
|
Repurchase of units by MF/UTI
|
20
|
20
|
|||
194G
|
Commission on sale of lottery
tickets > Rs.1,000
|
10
|
10
|
|||
194H
|
Commission or Brokerage
> Rs. 5,000
|
10
|
10
|
|||
194I
|
Rent of Machinery, Plant or
Equipment > Rs. 1,80,000
|
2%
|
2%
|
|||
Land, building (including factory
building) or land appurtenant to a building (including factory building) or
furniture or fittings > Rs. 1,80,000
|
10%
|
10%
|
||||
194IA
|
Transfer of immovable
property other then agricultural Land >50 Lakhs
|
1%
|
1%
|
|||
194J
|
Professional/ Technical
charges/Royalty & Non-compete fees /payments to directors > Rs. 30,000
|
10%
|
10%
|
|||
194LA
|
Compensation on acquisition of
immovable property > Rs.2,00,000
|
10
|
10
|
|||
194LB
|
Interest from an Infrastructure
Bond
|
5
|
5
|
|||
194LBA
|
(w.e.f. 01/10/2014)
Income in the nature of interest received or receivable from a special purpose vehicle, distributed by a business trust to its unit holders. Resident Payee Non Resident Payee |
10
5 |
10
5 |
|||
194LC
|
Interest to Non Resident from
Indian company/business trusts engaged in certain business.
|
5
|
5
|
|||
195/196B/196C/196D/ 196E
|
Payment to non-residents
|
Rates in force
|
||||
Thank You.
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