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TDS Rate Chart for Financial Year 2019-2020 | Fy 2019-20 | Pdf Download


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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 SectionNature of PaymentThreshold LimitTDS Rates
192SalaryAs per the income tax slabAs per the income tax slab
192APremature withdrawal from Employees’ Provident Fund (EPF)INR 50,00010%
193Interest on SecuritiesINR 10,00010%
Interest on debenturesINR 5,00010%
194Dividends (other than listed companies)_10%
 

 

 

194A

Interest (other than interest on securities) paid by a banking company, co-operative society or post office.INR 40,00010%
Interest (other than interest on securities) paid by a banking company, co-operative society or post office to senior citizens.INR 50,00010%
Interest (other than interest on securities) any other case.INR 5,00010%
194BWinning from lottery or crossword puzzleINR 10,00030%
194BBWinning from horse raceINR 10,00030%
194CPayments to contractorsSingle Transaction – INR 30,0001% in case of Individual / HUF
Aggregate amount during the Financial Year – INR 1,00,0002% Any other
194DInsurance CommissionINR 15,0005% in case of Individual / HUF 10% Any other
194DAPayment in respect of the life insurance policyINR 1,00,0001% (5% with effect from 1st September 2019)
194EPayment to non-resident sportsmen / sports associations_20%
194EEPayment in respect of the deposits under NSS – National Savings SchemeINR 2,50010%
194FPayment on account of repurchase of the units by Mutual Funds / Unit Trust of India_20%
194GCommission on sale of lottery ticketsINR 15,0005%
194HCommission / brokerageINR 15,0005%
194-IRentINR 2,40,0002% Plant & Machinery
10% in case of Land or building or furniture or fitting
194-IAPayment on transfer of immovable property (other than agricultural land)INR 50,00,0001%
194-IBPayment of rent by individual or HUFINR 50,000 per month5%
194JFees for professional or technical servicesINR 30,0002% in case the payee is engaged in a business of the operation of call centre only.10% in any other case.
194LAPayment of compensation on acquisition of certain immovable propertyINR 2,50,00010%
194LBIncome by way of interest from the infrastructure debt fund_5%
194LBACertain 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)]

194LBBIncome in respect of the units of investment funds_10% – in case of resident30% – in case of non-resident
194LBCIncome in respect of the investment in securitization trust_25% – in case of individual / HUF30% – in any other case
194LCInterest from the Indian Company paid to non-resident or to a foreign company_5%
194LDInterest on certain types of bonds and Government securities_5%
194MEffective 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 50,00,0005%
194NEffective 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 Crore2%
195Income 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%

TDS Rate Chart for Fy 2019-20 Pdf Download link :- https://taxupindia.files.wordpress.com/2019/07/tds-rate-chart-fy-2019-20-taxup.pdf

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