| 192 | Income from Salary | Senior Citizen (60 Years) | Rs. 3,00,000
| Average rate of Tax + Health & Education Cess (Surcharge if Salary > 50 Lacs) |
Super Senior Citizen (80 Years) | Rs. 5,00,000 |
| Others | Rs. 2,50,000 |
| 192A | Premature Withdrawal from EPF (wef 01.06.2015) (*If PAN not furnished Rate of TDS at Maximum Mariginal Rate of 34.608%)
| Rs. 50,000
| 10% |
| 193 | * Interest on Securities | Rs. 10,000 | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194 | Dividend—
Dividend other than the dividend as referred to in Section 115-O
| | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194A | Interest from a Banking Company | Rs. 40,000 per annum /Rs. 50,000 per annum for Senior citizen | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194A | Interest other than from a Banking Company | Rs. 5,000 per annum | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194B | Winning from Lotteries & Cross Word Puzzles | Rs. 10,000 per annum | 30% |
| 194BB | Winnings from horse races | Rs. 10,000 per annum | 30% |
| 194C | Payment to contractor/sub-contractor | Rs.30,000 per contract (or)
Rs. 1,00,000 per annum
| Individual/HUF 1% Others 2% &
(Individual/HUF 0.75% , Others 1.5% from 14/05/2020 to 31/03/2021) |
| 194D | Insurance Commision | Rs. 15,000
| Resident:5% & ( 3.75% from 14/05/2020 to 31/03/2021)
Domestic Company:10% & ( 7.5% from 14/05/2020 to 31/03/2021) |
| 194DA | Payment under life insurance policy (including Bonus) - With effect from September 1, 2019 : 5% of the amount of income comprised in payment | Rs.1,00,000 per annum | 1% 5% &
(3.75% from 14/05/2020 to 31/03/2021) |
| 194E | Non-resident Sportman or Sports Association | - | 20% |
| 194EE | Out of deposit under NSS | Rs.2,500 | Individual or HUF 10%
& (7.5% from 14/05/2020 to 31/03/2021) | | Other NA |
|
| 194F | Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | | 20% &
(15% from 14/05/2020 to 31/03/2021) |
| 194G | Commission on Sale of Lottery Tickets | Rs. 15,000
| 5% &
(3.75% from 14/05/2020 to 31/03/2021) |
| 194H | **Commission/Brokerage | Rs. 15,000 per annum
| 5% &
(3.75% from 14/05/2020 to 31/03/2021) |
| 194-I(a) | **Rent on Plant / Machinery | Rs. 2,40,000 per annum | 2% &
(1.75% from 14/05/2020 to 31/03/2021)
|
| 194-I(b) | **Land or building or furniture or fitting | Rs. 2,40,000 per annum | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194-IA | Payment or transfer of Non -agricultural immovable property | Rs. 50,00,000 & above | 1% &
(0.75% from 14/05/2020 to 31/03/2021) |
194-IB
| Rent payable by an individual or HUF not liable to tax audit
| Rs.50,000 per month
| 5% &
(3.75% from 14/05/2020 to 31/03/2021) |
194-IC
| Payment of monetary consideration under Joint Development Agreements | - | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
194J
| Fees for Professional / Technical Services
| Rs. 30,000 per annum
| 2% (For Call Centre) &
(1.5% from 14/05/2020 to 31/03/2021) |
10% (For Others) &
(7.5% from 14/05/2020 to 31/03/2021) |
194-K
194LA
| Payment of dividend by mutual funds
Compulsory
Acquisition of immovable Property | .
Rs 2,50,000
| 10% &
(7.5% from 14/05/2020 to 31/03/2021)
10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194LBA(1) | Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. | - | 10% &
(7.5% from 14/05/2020 to 31/03/2021) |
| 194LBB(i) | Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] | - | 10% & (7.5% from 14/05/2020 to 31/03/2021)
Invalid PAN 20%
Non-Resident 30%
Foreign Company 40% |
| 194LBC(1) | Income in respect of investment made in a securitisation trust | - | Individual/HUF 25% &( 18.75% from 14/05/2020 to 31/03/2021)
Other 30% & (22.5% from 14/05/2020 to 31/03/2021)
Foreign Company 40% |
| 194M | TDS on payment to resident contractors and professionals (other than those who covered u/s 194C or 194J) by individual/HUF not liable for tax audit. | Rs. 50 lacs | 5% (w.e.f 01.09.2019) &
(3.75% from 14/05/2020 to 31/03/2021) |
194N
194-O | TDS on cash withdrawal from Bank, Post office etc.
Tds on E-commerce participants | Rs. 1 crore
| 2% (w.e.f 01.09.2019)
(0.75% w.e.f 01/10/2020 to 31/03/2021) |
* Only for Debenture in which the public are substantially interested** Other than Individual or HUF except those covered u/s 44ABTCS Rates |
| 206C | Scrap | - | 1.00% &
(0.75% from 14/05/2020 to 31/03/2021) |
| 206C | Tendu Leaves | - | 5.00% &
(3.75% from 14/05/2020 to 31/03/2021) |
| 206C | Timber obtained under a forest lease or other mode | - | 2.50% &
(1.875% from 14/05/2020 to 31/03/2021) |
| 206C | Any other forest produce not being a Timber or tendu leave | - | 2.50% &
(1.875% from 14/05/2020 to 31/03/2021) |
| 206C | Alcoholic Liquor for Human Consumption | - | 1.00% |
| 206C | Parking lot, toll plaza, mining & quarrying | - | 2.00% &
(1.5% from 14/05/2020 to 31/03/2021) |
| 206C | Purchase of coal lignite, Iron ore by a trader | - | 1.00% &
(0.75% from 14/05/2020 to 31/03/202 |
206C
206C
| Sale Value of Motor vehicle whether in cheque or in any other mode of receipt
Sale of any other goods
|
Exceeding Rs. 10 Lakhs per transaction
| 1.00% &
(0.75% from 14/05/2020 to 31/03/2021)
(0.075% w.e.f 01/10/2020 to 31/03/2021)
|