The table below represents the TDS rate to be deducted for the person receiving income of the nature mentioned:
| Criteria for deduction | For Individual / HUF | For Others | ||
| Section | Nature of Payment | Threshold ( in Rs.) | Rate (%) | Rate (%) |
| 192 | Salaries | – | Based on Slab Tax Rate | – |
| 192A | Premature withdrawal from EPF | 50,000 | 10 | – |
| 193 | Interest on Securities/ Debentures | 10,000 | 10 | 10 |
| 194A | Interest (Banks)/ For Senior Citizen Rs. 50000 | 40,000 | 10 | 10 |
| 194A | Interest (Others) | 5,000 | 10 | 10 |
| 194B | Winning from Lotteries | 10,000 | 30 | 30 |
| 194BB | Winning from Horse Race | 10,000 | 30 | 30 |
| 194C | Contractor – Single Transaction | 30,000 | 1 | 2 |
| 194C | Contractor – During the Financial Year | 1,00,000 | 1 | 2 |
| 194D | Insurance Commission (15G – 15H allowed) | 15,000 | 5 | 10 |
| 194DA | Life insurance Policy | 1,00,000 | 1 | 1 |
| 194EE | NSS | 2,500 | 10 | 10 |
| 194G | Commission – Lottery | 15,000 | 5 | 5 |
| 194H | Commission / Brokerage | 15,000 | 5 | 5 |
| 194I | Rent of Land and Building – F&F | 2,40,000 | 10 | 10 |
| 194I | Rent of Plant / Machinery / Equipment | 2,40,000 | 2 | 2 |
| 194IB | Rent by Individual / HUF (wef 01.06.2017) | 50000/PM | 5 | – |
| 194IA | Transfer of certain immovable property other than agriculture land | 50,00,000 | 1 | 1 |
| 194J | Professional Fees / Technical Fees / etc. | 30,000 | 10 | 10 |
| 194J | Payment to Call Centre Operator | 30,000 | 2 | 2 |
| 194IA | Compensation on transfer of certain immovable property other than agricultural land | 2,50,000 | 10 | 10 |
Confused about all the jargon above?
Read our article here to understand all about TDS:
