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000 earned by senior citizens on: – deposit with banks – deposit with post offices – fixed deposits schemes – recurring deposit schemes will be exempt from TDS Section 194B: Income by way of winnings from lotteries. 194I (w.2017) Section 194J: Any sum paid by way of:a) Fee for professional services b) Fee for technical services c) Royalty d) Remuner Section 194LA: Payment of compensation on acquisition of certain immovable property Section 194LBA: Certain income distributed by a business trust to its unit holder Any Other Income TDS Rates Applicable for Persons not Resident in Indi Section 192: Payment of Salary Section 194B: Income by way of winnings from lotteries. a) any debentures or securities for money issued by or on behalf of any local authority o Section 194: Dividend other than the dividend as referred to in Section 115-O Section 194A: Income by way of interest other than “Interest on securities” w. on sale of lottery tickets Section 194H: Commission or brokerage Section 194-I: Rent on a) Plant & Machinery b) Land or building or furniture or fitting Section 194-IA: Payment on transfer of certain immovable property other than agricultural land Section 194 -IB : Rent payable by an individual or HUF not covered u/s. interest upto Rs. crossword puzzles.06.e. crossword puzzles.TDS Rates Applicable for Persons Resident in India Particulars Section 192: Payment of salary Section 193: Interest on securities.f from 01.. card games and other games of any sort Section 194BB: Income by way of winnings from horse races Section 194E: Payment to non-resident sportsmen/sports association . 50. a) HUF/Individuals b) Others Section 194D: Insurance commission Section 194DA: Payment in respect of life insurance policy Section 194EE: Payment in respect of deposit under National Savings scheme Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India Section 194G: Commission.e. card games and other games of any sort Section 194BB: Income by way of winnings from horse races Section 194C: Payment to contractor/sub-contractors. etc.f 1st April 2018.

. etc.Section 194EE: Payment in respect of deposits under National Savings Scheme Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India Section 194G: Commission. card games and other games of any sort Section 194BB: Income by way of winnings from horse races Section 194C: Payment to contractor/sub-contractor a) HUF/Individuals b) Others Section 194D: Insurance commission Section 194DA: Payment in respect of life insurance policy . (36) and f) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Govern g) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the h) Income by way of royalty [not being royalty of the nature referred to in sub-item (b)(i)(F)] payable by Government or an In i) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement j) Any other income Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on trans Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such TDS Rates Applicable for a Domestic Company Get a 45 minutes expert advisory session on Tax ◉ Plans starting from Rs. ◉ Clarify all your tax & finance doubts Know More Section 193: Interest on securities a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Ce b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance w c) any security of the Central or State Government. d) interest on any other security Section 194: Dividend Section 194A: Income by way of interest other than “Interest on securities” Section 194B: Income by way of winnings from lotteries. crossword puzzles. on sale of lottery tickets Section 194LB: Payment of interest on infrastructure debt fund Section 194LBA: Certain income distributed by a business trust to its unit holder Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign cur Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Fore Section 195: Payment of any other sum to a Non-resident a) Income in respect of investment made by a Non-resident Indian Citizen b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 193 d) Income by way of short-term capital gains referred to in Section 111A e) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33). 999/.

on sale of lottery tickets Section 194H: Commission or brokerage Section 194-I: Rent a) Plant & Machinery b) Land or building or furniture or fitting Section 194-IA: Payment on transfer of certain immovable property other than agricultural land Section 194J: Any sum paid by way of a) Fee for professional services. etc. copyright etc. where the agreement is made after the 31st day of March. 1964 but before the 1st day of April. on sale of lottery tickets Section 194LB: Payment of interest on infrastructure debt fund Section 194LBA:Certain income distributed by a business trust to its unit holder Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign cur Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Fore Section 195: Payment of any other suma) Income by way of long-term capital gains referred to in sub-clause (iii) of claus b) Income by way of short-term capital gains referred to in Section 111A c) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33). Section 194LA: Payment of Compensation on acquisition of certain immovable property Section 194LBA: Certain income distributed by a business trust to its unit holder Any Other Income TDS Rates Applicable for a company other than Dome Section 194B: Income by way of winnings from lotteries.Section 194DA: Payment in respect of life insurance policy Section 194EE: Payment in respect of deposit under National Savings scheme Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India Section 194G: Commission. (36) and d) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Govern e) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the f) Income by way of royalty [not being royalty of the nature referred to in sub-item (b)(iv)] payable by Government or an Indi A. 1976) Any other income Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on trans Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such . 1976 g) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreemen A. crossword puzzles. card games and other games of any sort Section 194BB: Income by way of winnings from horse races Section 194E: Payment to non-resident sports association Section 194G: Commission. b) Fee for technical services c) Royalty. d) Remuneration/fee/commission to a director or e) For not carrying out any activity in relation to any business f) For not sharing any know-how. etc. 1961 but before the 1st day of April. where the agreement is made after the 31st day of March.. 1976. 1976B.. where the agreement is made after the 29th day of February. patent. where the agreement is made after the 31st day of March.

2017) (If payment of Rent exceeds Rs.2016) (10 % from 01.2016) (20% from 01.f 01.f 01.2015 to 31.04.2016) 10 (w.05.05.04.04.e. 50.06.04.2016) (a) 2 (b) 10 1 5 (w.2015 to 31.06.2015 to 31.f 01. TDS Rate (%) Normal Slab Rate 10 10 10 30 30 1 2 5 ( w.06.2016) (2% from 01.05.2016) (10% from 01.06.per month.2016) 20 5 (w.2016 1 ( w.06.f 01.2016) (10 % from 01.f from 01. ) 10 10 10 10 (NRIs) Normal Slab Rate 30 30 20 .000/.2015 to 31.e.05.e.2016) 5 (w.2015 to 31.e.f 01.e.e.06.04.05.

10 20 5 5 5 5 5 20 10 10 15 20 20 10 10 10 30 10 10 20 10 10 10 30 30 1 2 10 1 .

04.05.2015 to 31.2016) 2 10 1 10 10 10 10 tic Company 30 30 20 5 5 5 5 5 10 15 20 20 10 10 50 10 made by it with the Government or the Indian concern and where such agreement is with an Indian concern. the agreement is approved 50 10 40 10 10 20 .f 01.04.f 01.06.2015 to 31.04. ( w.06.04.2016) 10 (w.e.e.e.05.2016) (2% from 01.05.2016) (20% from 01.06.e.06.f 01.2016) 20 10 (w.2016) (10 % from 01.2015 to 31.2016) 5 (w.f 01.2016) (10 % from 01.2015 to 31.05.

e agreement is approved by the Central Government or where it relates to a matter included in the industrial policy. for the time being in .

of the Government of India. for the time being in force. the agreement is in accordance with that policy— .l policy.