TDS rate chart for AY 2018-19 (Relevant to FY 2017-18)
For payments made to Resident:
| S.no | Section | Nature of Payment | Threshold limit* | Rate** |
| 1 |
192 |
Payment of Salary |
Basic exemption limit |
Normal slab rate |
| 2 | 192A | Payment of taxable accumulated balance of provident fund |
50,000 |
10% |
| 3 | 193 | Interest on securities | 5000 | 10% |
| 4 | 194 | Dividend other than dividend u/s 115-O | 2,500 | 10% |
|
5 |
194A |
Interest other than interest on securities
(a) Payer – Banking company, Co-operative society or Post office |
10,000 |
10% |
| (b) Payer – Any other person other than those mentioned in Category (a) |
5,000 |
|||
|
6 |
194B |
Winnings from lotteries or crossword puzzles or card games or other games of any sort |
10,000 |
30% |
| 7 | 194BB | Winnings from horse races | 10,000 | 30% |
|
8 |
194C |
Payment or credit to resident contractor or sub-contractor
(a) Recipient – Individual/HUF |
30,000 (Single payment) 1,00,000 (aggregate payments during the financial year) |
1% |
|
(b) Recipient – Any person other than Individual/HUF |
2% |
|||
|
9 |
194D |
Insurance Commission
(a) Recipient – Domestic company |
15,000 |
10%
|
| (b) Recipient – Any other person | 5% | |||
| 10 | 194DA | Payment in respect of life insurance policy | 1,00,000 | 1% |
| 11 | 194EE | Payment of deposits under National Savings Scheme, 1987 | 2,500 | 10% |
| 12 | 194F | Payment on repurchase of units of Mutual Fund or Units of UTI | NA | 20% |
| 13 | 194G | Commission on sale of lottery tickets | 15,000 | 5% |
| 14 | 194H | Commission or brokerage | 15,000 | 5% |
|
15 |
194I |
Rent
(a) Plant & Machinery or Equipment
|
1,80,000 |
2% |
|
(b) Land or building or furniture or fitting
|
10% |
|||
|
16 |
194IA |
Payment in respect of acquisition of immovable property (other than rural agricultural land) |
50,00,000 |
1% |
| 17 | 194J | Payment for professional fee, technical fee, royalty, non-competency fee or director fee |
30,000 |
10% |
|
18 |
194LA |
Payment of compensation on acquisition of certain immovable property |
2,50,000 |
10% |
.* If payment or credit exceeds the threshold limit, TDS is applicable on entire amount, but not on the amount exceeding the threshold limit.
** No Surcharge, EC and SHEC applicable. TDS is at base rate only, for the payments to Residents.
