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TDS Chart

The TDS chart outlines various sections related to tax deduction at source (TDS) for different types of payments. It specifies the nature of payment, applicable thresholds, and corresponding TDS rates for categories such as salary, interest, contractor payments, commission, rent, professional fees, and purchase of goods. Key thresholds and rates include a 10% rate for unsecured loans over 5000, and varying rates for contractors and rent based on transaction amounts.

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Mahesh Bharad
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53 views1 page

TDS Chart

The TDS chart outlines various sections related to tax deduction at source (TDS) for different types of payments. It specifies the nature of payment, applicable thresholds, and corresponding TDS rates for categories such as salary, interest, contractor payments, commission, rent, professional fees, and purchase of goods. Key thresholds and rates include a 10% rate for unsecured loans over 5000, and varying rates for contractors and rent based on transaction amounts.

Uploaded by

Mahesh Bharad
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

TDS CHART

Section Nature of payment Threshold TDS Rate


As per
192 Salary Taxable income liable for Tax Income Slab
Rate

194A Interest paid on NBFC Loan and Unsecured Loan 5000/- 10%

194C Payment to contractor/sub-contractor:

a) HUF/Individuals
Single Transaction: 30,000 &
1%
Aggregate of Transactions: 1,00,000
b) Others- Pvt Ltd, Partnership, LLP etc 2%

194H Commission or brokerage 15000/- 5%

194-I Rent
194-I(a) Plant & Machinery 2,40,000/- 2%

194-I(b) Land or building or furniture or fitting 2,40,000/- 10%

Payment on transfer of certain immovable property other than


194-IA 50 Lakh 1%
agricultural land

194J Fees for professional or technical services: 30,000/- 10%

194Q Purchase of goods (applicable w.e.f 01.07.2021) 50 Lakh 0.10%

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