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(Last Updated On: March 22, 2019)

Section wise TDS Rates / TDS Rate Chart for Financial Year 2019-20 or Assessment Year 2020-21 with Nature of Payment, Threshold Limit and Percentage TDS rate applicable to Individual, HUF and to other category of Assessees.


Section	Nature of Payment	Threshold Rs	Individual / HUF TDS Rate (%)	Others TDS Rate (%)
192	Salaries	–	Based on Slab Rates FY 2019-20 [Refer]	–
192A	Premature withdrawal from EPF	50,000	10	–
193	Interest on Securities/ Debentures	10,000	10	10
194	Dividends (other than listed Companies)	–	10	10
194A	Interest (Banks)/ For Senior Citizen Rs. 50000	40,000	10	10
194A	Interest (Others)	5,000	10	10
194B	Winning from Lotteries	10,000	30	30
194BB	Winning from Horse Race	10,000	30	30
194C	Contractor – Single Transaction	30,000	1	2
194C	Contractor – During the F.Y.	1,00,000	1	2
194C	Transporter (44AE) declaration with PAN
194D	Insurance Commission (15G – 15H allowed)	15,000	5	10
194DA	Life insurance Policy	1,00,000	1	1
194E	Non-Resident Sportsmen or Sports Association		20	20
194EE	NSS	2,500	10	10
194F	Repurchase Units by MFs		20	20
194G	Commission – Lottery	15,000	5	5
194H	Commission / Brokerage	15,000	5	5
194I	Rent of Land and Building – F&F	2,40,000	10	10
194I	Rent of Plant / Machinery / Equipment	2,40,000	2	2
194IB	Rent by Individual / HUF (wef 01.06.2017)	50000/PM	5	–
194IA	Transfer of certain immovable property other than agriculture land	50,00,000	1	1
194J	Professional Fees / Technical Fees / etc.	30,000	10	10
194J	Payment to Call Centre Operator	30,000	2	2
194IA	Compensation on transfer of certain immovable property other than agricultural land	2,50,000	10	10
194LB	Income by way of interest from from infrastructure debt fund		5	5
194LD	Interest on Certain bonds. Securities		5	5