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TDS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22)

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