TDS Rate Chart

Tds Rate chart applicable for Financial Year 2017-18

S.no Section Nature of Income

1 192 Salary
Payment of accumulated balance due of
2 192A
Employees Provident Fund
3 193 Interest on securities
4 194 Dividend other than of 115-O
Interest other than interest on securities
5 194A - Interest received from Bank
- Interest received from others
Income by way of winnings from lotteries
6 194B
puzzles
7 194BB Income by way of winnings horse race
8 194C Payment to contractors/Subcontractors
9 194D Insurance Commision
10 194DA payment under Life Insurance Policy
11 194E Payment to NR Sports Person
12 194EE Payment from National Savings Scheme
Payments on account of repurchase of units by
13 194F
Mutual Fund
14 194G Commission on sale of lottery tickets
15 194H Payment of Commision or Brokerage
Payment of rent
16 194-I - For Land, building or furmiture.
- For plant and machinery or euipment
Payment on transfer of certain immovable
17 194 IA
property other than agricultural land
Payment of rent by individual/HUF other than
18 194 IB
those covered under 44AB
Payment of Consideration (not being in kind)
19 194 iC
under Joint Development Agreement
Fees for professional or technical services
- Normally in all cases
20 194J
- person engaged only in the business of
operation of call center (w.e.f 01/06/2017)
21 194K Income in respect of Units
Payment of Compensation on acquisition of
22 194L
Capital Asset
 Payment of compensation on acquisition of
23 194LA
certain immovable property
Income by way of interest from infrastructure
24 194LB
debt fund to a non resident or Foreign Co.
Certain income from units of a business trust
25 194LBA - Payment to resident
- Payment to Non-resident
Income in respect of units of investment fund
26 194LBB - Payment to resident
- Payment to Non-resident
Income in respect of investment in securitization trust
27 194LBC - Payment to individual/HUF
- Payment to Others
28 194LC Income by way of interest from Indian company
Income by way of interest on certain bonds and
29 194LD
Government securities
r 2017-18

Amout over which Rate of TDS

TDS to be deducted If PAN is available If PAN is not available
to be seen as per slab Average Rate 30%
if accumulated balance
10% 30%
is more than 50000
10,000 10% 20%
2,500 10% 20%

10,000
10% 20%
5,000
10,000 30%
10,000 30% 30%
30000 one time individual/HUF 1%
20%
75000 in whole year Others 2%
15,000 5% 20%
100,000 1% 20%
No Limit 20% 20%
2,500 10% 20%
No Limit 20%
15,000 5% 20%
15,000 5% 20%

10%
180,000 20%
2%
5,000,000 1% 20%

50000 p.m 5%

No Limit 10%
ces
10%
30,000 20%
2%
Omitted w.e.f 01.06.2016
Omitted w.e.f 01.06.2016
 250,000 10% 20%

No Limit 5% 20%
s trust
10% 20%
No Limit
5% 20%
t fund
10% 20%
No Limit
30%
ritization trust
25%
No Limit
30%
No Limit 5%
No Limit 5%