| TDS RATE CHART FY 2015-16 AY 16-17 | ||||
| Nature of Payment Made To Residents | Cutoff (Rs.) | Company / Firm / Co-operative Society / Local Authority | Individual / HUF | If No / Invalid PAN |
| Section - Description | Rate (%) | |||
| 192 - Salaries | - | NA | Avg rates | 30 |
| 192A-Premature withdrawal from EPF ( wef 01.06.2015) | 30000 | NA | 10 | 20 |
| 193 - Interest on securities | - | 10 | 10 | 20 |
| 194 - Dividends | 2500 | 10 | 10 | 20 |
| 194A - Interest other than interest on securities - Others | 5000 | 10 | 10 | 20 |
| 194A - Banks(Time deposits) | 10000 | 10 | 10 | 20 |
| 194A - Banks (Recurring deposit)(01.06.15) | 10000 | 10 | 10 | 20 |
| 194A - Deposit in Co-op Banks(01.06.15) | 10000 | 10 | 10 | 20 |
| 194B - Winning from Lotteries | 10000 | 30 | 30 | 30 |
| 194BB - Winnings from Horse Race | 5000 | 30 | 30 | 30 |
| 194 C - Payment to Contractors | - | - | - | - |
| 194C- Payment to Contractor - Single Transaction | 30000 | 2 | 1 | 20 |
| 194C-Payment to Contractor - Aggregate During the F.Y. | 75000 | 2 | 1 | 20 |
| 194C- Contract - Transporter who has provided valid PAN (up to 31.05.2015) | - | - | - | 20 |
| 194C- Contract - Transporter not covered under 44AE (wef 01.06.2015) | 30000 / 75000 | 2 | 1 | 20 |
| 194C- Contract - Transporter covered under 44AE & submit declaration on prescribed form with PAN (wef 01.06.2015) | - | - | - | 20 |
| 194D - Insurance Commission | 20000 | 10 | 10 | 20 |
| 194DA Payment in respect of life insurance policy(applicable from 01.1.2014) | 100000 | 2 | 2 | 20 |
| 194E - Payment to Non-Resident Sportsmen or Sports Association | - | 20 | 20 | 20 |
| 194EE - Payments out of deposits under NSS | 2500 | 20 | - | 20 |
| 194F - Repurchase Units by MFs | - | 20 | 20 | 20 |
| 194G - Commission - Lottery | 1000 | 10 | 10 | 20 |
| 194H - Commission / Brokerage | 5000 | 10 | 10 | 20 |
| 194I - Rent - Land and Building - furniture - fittings | 180000 | 10 | 10 | 20 |
| 194I - Rent - Plant / Machinery / equipment | 180000 | 2 | 2 | 20 |
| 194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013) | 5000000 | 1 | 1 | 20 |
| 194J - Professional Fees | 30000 | 10 | 10 | 20 |
| 194LA - Immovable Property | 200000 | 10 | 10 | 20 |
| 194LB - Income by way of interest from infrastructure debt fund (non-resident) | - | 5 | 5 | 20 |
| 194LB - Income by way of interest from infrastructure debt fund (non-resident) | - | 5 | 5 | 20 |
| Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012) | - | 5 | 5 | 20 |
| 194LD - Interest on certain bonds and govt. Securities(from 01-06-2013) | - | 5 | 5 | 20 |
| 196B - Income from units | - | 10 | 10 | 20 |
| 196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) | - | 10 | 10 | 20 |
| 196D - Income of FIIs from securities | - | 20 | 20 | 20 |
You May also Like:
Minimum amount up to which TDS is not deducted / TDS Rate Chart / ( TDS Threshold limit) for F.Y 2016-17
Subscribe to our mailing list to get the updates to your email inbox.. Just Enter your email id below and click on subscribe button! After that, verify it through the verification email received on your email id and start learning more!..
Posts
0 comments:
Post a Comment