TDS Rates for F.Y. 2014-15 |
||||
Nature of Payment Made To Residents |
Threshold(Rs.) |
Company / Firm / Co-operative Society / Local Authority |
Individual / HUF |
If No / Invalid PAN |
Section-Description |
Rate (%) |
Rate (%) |
Rate (%) |
|
192-Salaries |
– |
NA |
Average rates |
30 |
193-Interest on securities |
– |
10 |
10 |
20 |
194-Dividends |
– |
10 |
10 |
20 |
194A-Interest other than interest on securities-Others |
5000 |
10 |
10 |
20 |
194A-Banks |
10000 |
10 |
10 |
20 |
194B-Winning from Lotteries |
10000 |
30 |
30 |
30 |
194BB-Winnings from Horse Race |
5000 |
30 |
30 |
30 |
194 C-Payment to Contractors | ||||
– Payment to Contractor-Single Transaction |
30000 |
2 |
1 |
20 |
– Payment to Contractor-Aggregate During the F.Y. |
75000 |
2 |
1 |
20 |
– Contract-Transporter who has provided valid PAN |
– |
– |
– |
20 |
194D-Insurance Commission |
20000 |
10 |
10 |
20 |
194DA-Pament of Taxable Life Insurance Policy wef 01.10.2014 |
100000 |
2 |
2 |
20 |
194E-Payment to Non-Resident Sportsmen or Sports Association | ||||
– Applicable up to June 30, 2012 |
– |
10 |
10 |
20 |
– Applicable from July 1, 2012 |
– |
20 |
20 |
20 |
194EE-Payments out of deposits under NSS |
2500 |
20 |
– |
20 |
194F-Repurchase Units by MFs |
1000 |
20 |
20 |
20 |
194G-Commission-Lottery |
1000 |
10 |
10 |
20 |
194H-Commission / Brokerage |
5000 |
10 |
10 |
20 |
194I-Rent-Land and Building |
180000 |
10 |
10 |
20 |
194I-Rent-Plant / Machinery |
180000 |
2 |
2 |
20 |
194J-Professional Fees |
30000 |
10 |
10 |
20 |
194LA-Immovable Property |
100000 |
10 |
10 |
20 |
194LB-Income by way of interest from infrastructure debt fund (non-resident) |
– |
5 |
5 |
20 |
194LBA Income paid Under section 115UA we f 01.10.2014 | ||||
Resident |
– |
10 |
10 |
20 |
Non resident |
– |
5 |
5 |
20 |
Sec 194 LC-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 (applicable from July 1, 2012) |
– |
5 |
5 |
20 |
195-Other Sums |
– |
Average rates |
– |
30 |
196B-Income from units |
10 |
10 |
20 |
|
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) |
– |
10 |
10 |
20 |
196D-Income of FIIs from securities |
20 |
20 |
20 |
20 |
TCS Rates for F. Y. 2014-15 |
|||
Section | Nature of Payment | F. Y. 2014-15 | |
Individual / HUF | Other | ||
206C | Alcoholic Liquor for human consumption (A) | 1 | 1 |
206C | Timber obtained under a forest lease (B) or other mode (C) | 2.5 | 2.5 |
206C | Any other forest produce not being a timber or tendu leave (D) | 2.5 | 2.5 |
206C | Scrap (E) | 1 | 1 |
206C | Parking Lot (F), toll plaza (G), mining and quarrying (H) | 2 | 2 |
206C | Tendu Leaves (I) | 5 | 5 |
206C | Minerals, being coal or lignite or iron ore (applicable from July 1, 2012) (J) | 1 | 1 |
206C | Bullion if consideration (excluding any coin / article weighting 10 grams or less) exceeds Rs. 2 Lakhs or jewellery if consideration exceeds Rs. 5 Lakhs (and any amount is received in cash) (applicable from July 1, 2012) (K) | 1 | 1 |
To view the TDS rates of FY: 2013-14, Click here
To view the TDS rates of FY: 2015-16, Click here
To view the TDS rates of FY: 2016-17, Click here