FY 2019-2020

TDS Rate Chart

TDS Threshold limit
TDS Slab Rate
 TDS Rate Chart FY 2019-20
Sec Nature of Payment Threshold TDS Rate ( in %)
(in RS.)
Indv/HUF Others
192 Payment of Salary Income tax slab Slab rates

192A EPF-Premature Withdrawal 50,000/- 10% in no pan then 30%

193 Interest on Securities 10,000/- 10% 10%

193 Interest on Debentures 5,000/- 10% 10%

194 Dividend ( other than listed companies) NA 10% 10%

194A Interest other than on Securities by Bank/post 40,000/- 10% 10%

office ( like FD)
 TDS Rate Chart FY 2019-20
Sl. Nature of Payment Threshold TDS Rate ( in %)
No
Indv/HUF Others
194A Interest other than on seucurities by 50,000/- 10% NA
Bank/Post office (like FDs) for Senior Citizens
194A Interest other than on Securities by others 10,000/- 10% 10%

194B Winning From lotteries / Puzzle / Game 10,000/- 30% 30%

194BB Winning from Horse race 10,000/- 30% 30%

194C Payments of Contractors and Sub-contractors 30,000 (single ) , 1% 2%

1,00,000 (Annual )
194D Insurance Commission 15,000/- 5% 10%
 TDS Rate Chart FY 2019-20
Sl. Nature of Payment Threshold TDS Rate ( in %)
No
Indv/HUF Others
194DA Payments in respect of life insurance 1,00,000/- 1% 1%
policy
194EE Payments in respect of deposits under 2,500/- 10% 10%
national savings schemses
194F Payments on account of Re-purchase of NA 20% 20%
units by mutual funds or UTI
194G Commission , Prize ect, on sales of 15,000/- 5% 5%
lottery tickets
194H Commission or brokerage 15,000/- 5% 5%
 TDS Rate Chart FY 2019-20
Sl. Nature of Payment Threshold TDS Rate ( in %)
No
Indv/HUF Others
194I Rent of land, Building or furniture 2,40,000/- 10% 10%

194I Rent of plat and Machinery 2,40,000/- 2% 2%

194IB Rent 50,000(per 5%

month)
194IA Transfer of immovable Property ( 50 lakh 1% 1%
other than Agricultural land)
194J Fees for Professional or Technical 30,000/- 10% 10%
Services