TDS Rates Chart FY 2019-20 (AY 2020-21)

By | March 22, 2019
(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. 

    
SectionNature of PaymentThreshold Rs

Individual / HUF TDS

Rate (%)

Others TDS

Rate (%)

192SalariesBased on Slab Rates FY 2019-20 [Refer]
192APremature withdrawal from EPF50,00010
193Interest on Securities/ Debentures10,0001010
194Dividends (other than listed Companies)1010
194AInterest (Banks)/ For Senior Citizen Rs. 5000040,0001010
194AInterest (Others)5,0001010
194BWinning from Lotteries10,0003030
194BBWinning from Horse Race10,0003030
194CContractor – Single Transaction30,00012
194CContractor – During the F.Y.1,00,00012
194CTransporter (44AE) declaration with PAN
194DInsurance Commission (15G – 15H allowed)15,000510
194DALife insurance Policy1,00,00011
194ENon-Resident Sportsmen or Sports Association2020
194EENSS2,5001010
194FRepurchase Units by MFs2020
194GCommission – Lottery15,00055
194HCommission / Brokerage15,00055
194IRent of Land and Building – F&F2,40,0001010
194IRent of Plant / Machinery / Equipment2,40,00022
194IBRent by Individual / HUF (wef 01.06.2017)50000/PM5
194IATransfer of certain immovable property other than agriculture land50,00,00011
194JProfessional Fees / Technical Fees / etc.30,0001010
194JPayment to Call Centre Operator30,00022
194IACompensation on transfer of certain immovable property other than agricultural land2,50,0001010
194LBIncome by way of interest from from infrastructure debt fund55
194LDInterest on Certain bonds. Securities55

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