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TDS Rate Chart for the FY-2019-2020

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TDS Rate Chart for the Financial Year (FY) -2019-2020 / TDS Rate Chart for the
Assessment Year (AY) -2020-2021. Article Prescribes Nature of Payment on which
TDS is deductible, Section under which TDS is deductible, Basic amount per annum on
which TDS is not deductible, TDS rate if PAN is not deductible. TDS rates are bifurcated
in TDS rate for Individual and HUF and TDS rate for Other than Individual/ HUF.

Si. Nature of Payment Section Basic Cut- TDS rate for


No. off (Rs.)
p.a. Individual Other If PAN is
and HUF than not
Individual/ submitted/
HUF Invalid
PAN

1 Payment of Salaries by 192 Slab rate Slab rate Not 30%


Employers applicable

2 Premature payment by PF 192A 50,000.00 10% Not 20%


Organization from EPF A/c (i.e. applicable
before 5 Years).

Payment of Interest on 193 10,000.00 10% 10% 20%


Securities by company.

4 Payment of Dividend other 194 2,500.00 10% 10% 20%


than dividend as referred to
Section 1150 by company
(i.e. Dividend on which
Dividend Distribution Tax is
notpaid)

5 Payment of Interest by 194A 40,000.00 10% 10% 20%


bank (Non Sr.
Citizen)
50,000.00
(Sr. Citizen)

6 Payment of Interest by 194A 5,000.00 10% 10% 20%


others

7 Payment of prize from Wining 194B 10,000.00 30% 30% 30%


from Lotteries by any person.

8 Payment of prize from Wining 194B 10,000.00 30% 30% 30%


from Horse Race by any person.

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9 Payment to Contractors by 194C 30,000.00 1% 2% 20%
any person. (Single bill)
or
1 Lakh
aggregate
bills
during the
year.

10 Payment to Transporter 194C – 0 0 20%


Covered u/s. 44E and submit
declaration in prescribed
format. (i.e. owning less than 10
goods carriages)

11 Payment to Transporter not 194C 30,000.00 1% 2% 20%


covered u/s. 44E(i.e. owning (Single bill )
more than 10 or
goods carriages) 75,000.00
aggregate
bills during
the
year.

12 Payment of Insurance 194D 15,000.00 5% 10% 20%


Commission to agents by
Insurance Company.

13 Payment in respect of 194DA 1 Lakh 1% 1% 20%


maturity of Life Insurance
Policy by LifeInsurance
Company.

14 Payment to NRI sportsman 194E – 20% 20% 20%


or association by any person
ororganization

15 Payment out of deposit under 194EE 2,500.00 10% 10% 20%


National Saving
Scheme (NSS)

16 Payment with respect to 194F – 20% 20% 20%


repurchase of units by Mutual
Fund Companies.

17 Payment of Lottery 194G 15,000.00 5% 5% 20%


Commission

18 Payment of commission or 194H 15,000.00 5% 5% 20%


Brokerage

19 Payment of rent on land, 1941 240,000.00 10% 10% 20%


building, furniture and fittings.

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20 Payment of rent on plant, 1941 240,000.00 2% 2% 20%
machinery or equipments.

21 Payment made on account of 194IA 50 Lakh 1% 1% 20%


transfer of immovable
property otherthan agriculture
land.

22 Rent payable by 1941B 50,000.00 5% 5% 20%


individual not coveredu/s. 1941 PM
for land,
building, furniture andfittings

23 Payment of Professional 194J 30,000.00 10% 10% 20%


Fees other than callcenters

24 Payment of Professional 194J 30,000.00 2% 2% 20%


Fees to call centers.

25 Compensation on transfer of 194LA 250,000.00 10% 10% 20%


certain immoveable property
than Agriculture
Land

Source- ICMAI

Tags: Section 192, Section 194A, Section 194C, section 194H, section 194I, Section 194IA,
Section 194IB, section 194J, Section 194LA, TDS, TDS Payment, TDS Provisions, TDS Rates

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