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