TDS Quick Revision Summary with

Sections Numbers:

S.192 - TDS on Salary

193 - Interest on Securities at 10%

194 - Dividend at 10% (Threshold upto Rs.2,500)

194A - Interest other than interest on securities at 10%

194B - Winnings from lotteries at 30%

194BB - Winnings from horse race at 30% (aftr threshold of Rs.5,000)

194C - Contract Payments at 1% for Indivuduals and 2% for others

194D - Insurance Commission at 10% (thershold of Rs.20,000)

194DA - Any sum under life insurance policy at 2%

194H - Brokerage or Commission at 10%

194I - Rent at 2% for P&M, 10% for other assets (threshold of Rs.1,80,000)

194IA - Payment on transfer of certain immovable property at 1%

194J - Fees for professional or techanical services at 10% (threshold of

Rs.30,000)

194LA - compensation on acquisition of certain immovable property at 10%