TDS RATES

 

TDS Rates for A.Y.2017-18 (F.Y.2016-17)


Payment & Section

Limit

TDS Rates
for Individiual

Interest from a Banking Company - 194A 10,000 p.a. 10% (Individuals)
10% (Others)

Interest other than from a Banking Co. - 194A

5,000 p.a.

10% (Individuals)
10% (Others)

Contractors (including Advertising & Sub-Contractor) - 194C

30,000 (per contract) or 100,000 p.a.

1% (Individuals)
2% (Others)

Transport Contractors (Providing PAN and enganged in the business of plying, hiring or leasing of goods carriages - 194C

Nil

NIL (Individuals)
NIL (Others)

Insurance Commission -194D

15,000 p.a.

10% (Individuals)
10% (Others)

Commission or Brokerage -194H

15,000 p.a.

10% (Individuals)
10% (Others)

Rent of Land & Building - 194I

1,80,000 p.a.

10% (Individuals)
10% (Others)

Rent of Plant & Machinery and Other Equipments - 194I 1,80,000 p.a. 2% (Individuals)
2% (Others)
Transfer of Immovable Property other than Agriculture Land - 194IA

50,00,000 1% (Individuals)
1% (Others)
Payment for Professional Services, Technical Services & Royalty -194J 30,000 p.a. 10% (Individuals)
10% (Others)

Payment to Directors any remuneration or fees or commission by whatever named called if the same is not covered u/s 192 - 194J(1)(ba)

-

10% (Individuals)
10% (Others)

TDS Rates for A.Y.2016-17 (F.Y.2015-16)


Payment & Section

Limit

TDS Rates
for Individiual

Interest from a Banking Company - 194A 10,000 p.a. 10% (Individuals)
10% (Others)

Interest other than from a Banking Co. - 194A

5,000 p.a.

10% (Individuals)
10% (Others)

Contractors (including Advertising & Sub-Contractor) - 194C

30,000 (per payment) or 75,000 p.a.

1% (Individuals)
2% (Others)

Transport Contractors (Providing PAN and enganged in the business of plying, hiring or leasing of goods carriages - 194C

Nil

NIL (Individuals)
NIL (Others)

Insurance Commission -194D

20,000 p.a.

10% (Individuals)
10% (Others)

Commission or Brokerage -194H

5,000 p.a.

10% (Individuals)
10% (Others)

Rent of Land & Building - 194I

1,80,000 p.a.

10% (Individuals)
10% (Others)

Rent of Plant & Machinery and Other Equipments - 194I 1,80,000 p.a. 2% (Individuals)
2% (Others)
Transfer of Immovable Property other than Agriculture Land - 194IA

50,00,000 1% (Individuals)
1% (Others)
Payment for Professional Services, Technical Services & Royalty -194J 30,000 p.a. 10% (Individuals)
10% (Others)

Payment to Directors any remuneration or fees or commission by whatever named called if the same is not covered u/s 192 - 194J(1)(ba)

-

10% (Individuals)
10% (Others)