TDS Rate Chart along with the threshold limit for the financial Year 2019-20 / Assessment Year 2020-21 after considering Amendment in TDS law proposed by Union Budget 2019.
| Relevant Section | Nature of Payment | Threshold Limit | TDS Rates |
| 192 | Salary | As per the income tax slab | As per the income tax slab |
| 192A | Premature withdrawal from Employees’ Provident Fund (EPF) | INR 50,000 | 10% |
| 193 | Interest on Securities | INR 10,000 | 10% |
| Interest on debentures | INR 5,000 | 10% | |
| 194 | Dividends (other than listed companies) | _ | 10% |
|
194A | Interest (other than interest on securities) paid by a banking company, co-operative society or post office. | INR 40,000 | 10% |
| Interest (other than interest on securities) paid by a banking company, co-operative society or post office to senior citizens. | INR 50,000 | 10% | |
| Interest (other than interest on securities) any other case. | INR 5,000 | 10% | |
| 194B | Winning from lottery or crossword puzzle | INR 10,000 | 30% |
| 194BB | Winning from horse race | INR 10,000 | 30% |
| 194C | Payments to contractors | Single Transaction – INR 30,000 | 1% in case of Individual / HUF |
| Aggregate amount during the Financial Year – INR 1,00,000 | 2% Any other | ||
| 194D | Insurance Commission | INR 15,000 | 5% in case of Individual / HUF 10% Any other |
| 194DA | Payment in respect of the life insurance policy | INR 1,00,000 | 1% (5% with effect from 1st September 2019) |
| 194E | Payment to non-resident sportsmen / sports associations | _ | 20% |
| 194EE | Payment in respect of the deposits under NSS – National Savings Scheme | INR 2,500 | 10% |
| 194F | Payment on account of repurchase of the units by Mutual Funds / Unit Trust of India | _ | 20% |
| 194G | Commission on sale of lottery tickets | INR 15,000 | 5% |
| 194H | Commission / brokerage | INR 15,000 | 5% |
| 194-I | Rent | INR 2,40,000 | 2% Plant & Machinery |
| 10% in case of Land or building or furniture or fitting | |||
| 194-IA | Payment on transfer of immovable property (other than agricultural land) | INR 50,00,000 | 1% |
| 194-IB | Payment of rent by individual or HUF | INR 50,000 per month | 5% |
| 194J | Fees for professional or technical services | INR 30,000 | 2% in case the payee is engaged in a business of the operation of call centre only.10% in any other case. |
| 194LA | Payment of compensation on acquisition of certain immovable property | INR 2,50,000 | 10% |
| 194LB | Income by way of interest from the infrastructure debt fund | _ | 5% |
| 194LBA | Certain income from the units of a business trust to its unit holder | _ | 10% – In case of a Resident5% – in case of a Non-resident [income referred in section 10 (23FC) (a)] 30% – in case of a Non-resident [income referred in section 10 (23FCA)] |
| 194LBB | Income in respect of the units of investment funds | _ | 10% – in case of resident30% – in case of non-resident |
| 194LBC | Income in respect of the investment in securitization trust | _ | 25% – in case of individual / HUF30% – in any other case |
| 194LC | Interest from the Indian Company paid to non-resident or to a foreign company | _ | 5% |
| 194LD | Interest on certain types of bonds and Government securities | _ | 5% |
| 194M | Effective from 1st September 2019 –Individual or HUF responsible for paying any resident for carrying out any work in pursuance of a contract or by way of fees for professional services during a financial year. | INR 50,00,000 | 5% |
| 194N | Effective from 1st September 2019 –Banking company or a co-operative society or post office paying any sum in cash in excess of INR 1 Crore to any person from an account maintained by the recipient. | INR 1 Crore | 2% |
| 195 | Income out of investments made by a Non-resident Indian (NRI) | _ | 20% |
| Income from LTCG (Long Term Capital Gain) referred to under section 193 (1) (c) (iii) | _ | 10% | |
| Income from LTCG referred under section 115E for the NRI | _ | 10% | |
| Any other LTCG [except capital gain referred in section 10 (33), section 10 (36) and section 10 (38)] | _ | 20% | |
| Income from STCG (Short Term Capital Gain) under section 111A | _ | 15% | |
| Interest income from money borrowed in the foreign currency | _ | 20% | |
| Income in the form of royalty payable by Government or an Indian Concern | _ | 10% | |
| Any other income in the form of royalty | _ | 10% | |
| Income in the form of fees for technical services payable by the Government or an Indian Concern | _ | 10% | |
| Any other income | _ | 30% |