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TDS RATE CHART AS PER IT PROVISION

Section- Threshol Company Individual/HU Firm where


where total F where total total
description d
payment payment upto payment
upto Rs 1 10 lacs upto Rs.1 cr
crore (Co. op.
society /
local
authority)
193- Interest
on Securities 2,500 20.6 10.3 10.3

194A-other
interest 5,000 20.6 10.3 10.3

194A-Bank
interest 10,000 20.6 10.3 10.3

194B-
Winning from
lotteries 5,000 30.9 30.9 30.9

194C- Rs. 20000 2.06 2.06 2.06


Payment to per contract
Contractors or Rs. 50000
per year

194C-pay to Rs. 20000 1.03 1.03 1.03


Advt / sub per contract
contractors or Rs. 50000
per year

194D-
insurance
commission 5,000 20.6 10.3 10.3

194H-
Commission
Brokerage 2,500 10.3 10.3 10.3

1
194I-Rent 20,000 20.6 15.45 20.6

194I-Rent-
Plant 1
machinery 20,000 10.3 10.3 10.3

194J- Rs. 20000 10.3 10.3 10.3


Professional per contract
fees or Rs. 50000
per year

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