एतय टीडीएस रेट चार्ट देल गेल अछि, सेक्शनके संग पेमेंटके जे नेचर छै सेहो अछि, कतेक पर टीडीएस नहि काटयके छै सेहो अछि आओर टीडीएस रेट अछि जे क...
एतय टीडीएस रेट चार्ट देल गेल अछि, सेक्शनके संग पेमेंटके जे नेचर छै सेहो अछि, कतेक पर टीडीएस नहि काटयके छै सेहो अछि आओर टीडीएस रेट अछि जे किनका कतएक कटबय।
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| Section | Nature of Payment | Threshold limit | TDS Rate % |
|---|---|---|---|
| 192 | Salary Income | Taxable Income liable to Tax | Normal Slab Rate (or) New Tax Regime Slab Rate as opted by employee |
| 192 A | Payment of accumulated balance of provident fund which is taxable in the hands of an employee. | Rs 50,000 | 10% |
| 193 | Interest on Govt Securities | Rs. 10,000 | 10% |
| 194 | Dividend | Rs 5,000 | 10% |
| 194 A | Interest by banks / post office other than on securities | Rs. 40,000 (Rs 50,000 for Senior Citzens) | 10% |
| 194 A | Interest by others other than on securities | Rs. 5,000 | 10% |
| 194 B | Winnings from Lotteries / Puzzle / Game | Rs. 10,000 | 30% |
| 194 BB | Winnings from Horse Race | Rs. 10,000 | 30% |
| 194C | Contract | Rs 30,000 (Single Transaction) Rs 1,00,000 (Aggregate of Transactions) | 1% (Individuals/HUF) 2% (Others) |
| 194 D | Payment of Insurance Commission | Rs. 15,000 | 5% (10% in case of domestic companies) |
| 194DA | Maturity of Life Insurance Policy | Rs 1,00,000 | 5% |
| 194E | Payment to non-resident sportsmen/sports association | Rs 0 | 20% + Cess |
| 194 G | Commission on Sale of Lottery tickets | Rs 15,000 | 5% |
| 194 H | Commission or Brokerage | Rs 15,000 | 5% |
| 194 I | Rent of Land, Building or Furniture | Rs. 2,40,000 | 10% |
| 194 I | Rent of Plant & Machinery | Rs. 2,40,000 | 2% |
| 194 IA | Transfer of Immovable Property , other than Agricultural land | Rs. 50 lakh | 1% |
| 194 IB | Other Rent | Rs 50,000 (per month) | 5% |
| 194IC | Payment of monetary consideration under Joint Development Agreements | Rs 0 | 10% |
| 194J | Fees for professional or technical services | Rs 30,000 (Rs 0 in case of Directors) | 2% (Technical services or call centers), 10% (Professional services) |
| 194K | Income in respect of units (UTI/MF) | Rs 5,000 | 10% |
| 194LA | Payment of compensation on acquisition of certain immovable property | Rs 2,50,000 | 10% |
| 194 LB | Interest from Infrastructure Bond to NRI | NA | 10% |
| 194 LD | Interest on Rupee denominated bond, municipal debt security and govt. Securities | NA | 5% |
| 194M | Contract, commission, brokerage or professional fee (other than 194C, 194H or 194J) | 50 Lakh | 5% |
| 194N | Cash withdrawal from bank and ITR filed | Rs 1cr | 2% |
| 194N | Cash withdrawal from bank and ITR not filed | Rs 20 Lakh | 2% |
| 194N | Cash withdrawal from bank and ITR not filed | Rs 1cr | 5% |
| 194O | E-commerce sale | Rs 5 lakh | 1% |
| 194P | TDS on Senior Citizen above 75 Years (No ITR filing cases) | Rs 3 lakh | Slab Rates |
| 194Q | Purchase of goods | Rs 50 lakh | 0.10% |
| 194R | Benefits or perquisites arising from business or profession | Rs 20,000 | 10% |
| 194S | TDS on payment for Virtual Digital Assets or crypto currency (w.e.f. 01.07.2022) | – | 1% |
| 206AA | TDS rate in case of Non availability of PAN | – | Higher of – As per act Twice the rate or rate in force 20%d |
| 206AB | TDS on non-filers of ITR at higher rates | – | Higher of – 5% – Twice the rate or rate in force |
टिप्पणी